New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The extended time limits for compliances notified earlier are further extended. Revised deadlines are prescribed for actions originally falling between April and May 2021. The amendment revises the dates specified in Notification No. 14/2021.Effective Date:30 May 2021Previous Notification:Notification No. 14/2021 – Central Tax dated 01.05.2021
The extended time limits for compliances notified earlier are further extended. Revised deadlines are prescribed for actions originally falling between April and May 2021. The amendment revises the dates specified in Notification No. 14/2021.Effective Date:30 May 2021Previous Notification:Notification No. 14/2021 – Central Tax dated 01.05.2021
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
