This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 04/2019–Integrated Tax by inserting a new entry to specify the place of supply for maintenance, repair or overhaul (MRO) services of ships and other vessels. It provides that the place of supply shall be the location of the recipient of service when such services are supplied for business purposes. The amendment aims to prevent double taxation or non-taxation and ensure uniform application of GST provisions. The notification takes effect from 2 June 2021.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 04/2019–Integrated Tax by inserting a new entry to specify the place of supply for maintenance, repair or overhaul (MRO) services of ships and other vessels. It provides that the place of supply shall be the location of the recipient of service when such services are supplied for business purposes. The amendment aims to prevent double taxation or non-taxation and ensure uniform application of GST provisions. The notification takes effect from 2 June 2021.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for financial year 2021-22 onwards. Where the tax payable is nil, late fee is restricted to ₹250. For other cases, the late fee is capped at ₹1,000. The rationalisation applies to composition taxpayers.Effective Date:1 June 2021Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for financial year 2021-22 onwards. Where the tax payable is nil, late fee is restricted to ₹250. For other cases, the late fee is capped at ₹1,000. The rationalisation applies to composition taxpayers.Effective Date:1 June 2021Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Maximum late fee payable for delay in furnishing FORM GSTR-1 is capped based on aggregate turnover and nature of supplies. Separate limits are prescribed for nil outward supplies and other registered persons. The rationalised late fee applies prospectively.Effective Date:1 June 2021Previous Notification:Notification No. 4/2018 – Central Tax dated 23.01.2018
Maximum late fee payable for delay in furnishing FORM GSTR-1 is capped based on aggregate turnover and nature of supplies. Separate limits are prescribed for nil outward supplies and other registered persons. The rationalised late fee applies prospectively.Effective Date:1 June 2021Previous Notification:Notification No. 4/2018 – Central Tax dated 23.01.2018
