This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
Notifies 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 come into force.These sections relate to amendments impacting GST provisions as enacted in the Finance Act.The notification brings only the specified sections into effect.Effective Date:1 August 2021
Notifies 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 come into force.These sections relate to amendments impacting GST provisions as enacted in the Finance Act.The notification brings only the specified sections into effect.Effective Date:1 August 2021
Substitutes rule 80 relating to filing of annual return and reconciliation statement.Introduces revised requirements for FORM GSTR-9 and self-certified FORM GSTR-9C.Extends reporting applicability to include FY 2020–21 and omits auditor certification in Part B.Effective Date:1 August 2021
Substitutes rule 80 relating to filing of annual return and reconciliation statement.Introduces revised requirements for FORM GSTR-9 and self-certified FORM GSTR-9C.Extends reporting applicability to include FY 2020–21 and omits auditor certification in Part B.Effective Date:1 August 2021
Registered persons whose aggregate turnover in FY 2020-21 does not exceed ₹2 crore are exempted from filing the annual return under section 44. The exemption applies only for the specified financial year. Other categories of taxpayers remain unaffected.Effective Date:1 August 2021
Registered persons whose aggregate turnover in FY 2020-21 does not exceed ₹2 crore are exempted from filing the annual return under section 44. The exemption applies only for the specified financial year. Other categories of taxpayers remain unaffected.Effective Date:1 August 2021
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
Waives penalty payable under section 125 of the CGST Act for specified non-compliances.The waiver applies for the period from 1 December 2020 to 30 September 2021.This notification supersedes Notification No. 89/2020 – Central Tax, except for past actions.Previous Notification:Notification No. 89/2020 – Central Tax dated 29 November 2020Effective Date:1 December 2020
Waives penalty payable under section 125 of the CGST Act for specified non-compliances.The waiver applies for the period from 1 December 2020 to 30 September 2021.This notification supersedes Notification No. 89/2020 – Central Tax, except for past actions.Previous Notification:Notification No. 89/2020 – Central Tax dated 29 November 2020Effective Date:1 December 2020
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
This corrigendum corrects the tariff heading for hand sanitizers at Serial No. 8 in the Table by substituting “3804 94” with the correct tariff item “3808 94”. The correction is clerical in nature and does not alter the concessional IGST rate granted.Issued for earlier notification?Yes — it corrects Notification No. 05/2021–Integrated Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
