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Greetings!
CBIC - CGST Circular issued
on 20/09/2021
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S.No. |
Circular No. |
Date |
Subject |
|
1. |
161/17/2021-GST |
20/09/2021 |
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
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2. |
160/16/2021-GST |
20/09/2021 |
Clarification in respect of certain GST related issues. |
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3. |
159/15/2021-GST |
20/09/2021 |
Clarification on doubts related to scope of “Intermediary”. |
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Notification
Date : 21/09/2021
Press Release issued on
17/09/2021
Recommendations of 45th GST Council Meeting.
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Release
Date : 18/09/2021
CBIC - CGST Circular issued on
06/09/2021
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021.
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Circular
Date : 07/09/2021
Press Release issued on
29/08/2021
Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act
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Release
Date : 31/08/2021
CBIC - CGST Notification issued
on 29/08/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
32/2021 – Central Tax |
29/08/2021 |
Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
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2. |
33/2021 – Central Tax |
29/08/2021 |
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
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3. |
34/2021 – Central Tax |
29/08/2021 |
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
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Notification
Date : 30/08/2021
Press Release issued on
03/08/2021
CGST Authorities bust input tax creadit fraud of more than RS 31,000 crore involving more than 7,200 cases in FY 2020-21
GST Authorities recover more than Rs 1,900 crore in tax evasion in FY 2021-22 (upto June 2021)
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Release - ITC fraud of more than Rs.31000
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Release - Tax recover more than Rs.1900 crore
Date : 21/08/2021
CBIC - CGST Notification issued
on 30/07/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
31/2021 – Central Tax |
30/07/2021 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. |
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2. |
30/2021 – Central Tax |
30/07/2021 |
Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
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3. |
29/2021 – Central Tax |
30/07/2021 |
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
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Notification
Date : 02/08/2021
CBIC - CGST Circular issued on
20/07/2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
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Circular
Date : 21/07/2021
CBIC - Customs Circular issued on
19/07/2021
Clarification regarding applicability of IGST on repair cost, insurance and
freight, on goods re-imported after being exported for repairs, on the
recommendations of the GST Council made in its 43rd meeting-reg.
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Circular
Date : 20/07/2021
CBIC - Notification issued on
30/06/2021
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
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Notification
Date : 01/07/2021
CBIC - Circular issued on
21/06/2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020.
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Circular
Date : 21/06/2021
CBIC - CGST Circular issued
on 17/06/2021
|
S.No. |
Circular No. |
Date |
Subject |
|
1. |
155/05/2021-GST |
17/06/2021 |
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System |
|
2. |
154/05/2021-GST |
17/06/2021 |
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. |
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3. |
153/05/2021-GST |
17/06/2021 |
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS. |
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4. |
152/05/2021-GST |
17/06/2021 |
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis. |
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5. |
151/05/2021-GST |
17/06/2021 |
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination). |
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6. |
150/05/2021-GST |
17/06/2021 |
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). |
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7. |
149/05/2021-GST |
17/06/2021 |
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. |
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Notification
Date : 18/06/2021
CBIC - Notification issued
on 14/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
05/2021 – Central Tax (Rate) |
14/06/2021 |
Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
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2. |
04/2021 – Central Tax (Rate) |
14/06/2021 |
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
|
3. |
05/2021 – Integrated Tax (Rate) |
14/06/2021 |
Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
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4. |
04/2021 – Integrated Tax (Rate) |
14/06/2021 |
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. |
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5. |
05/2021 – Union Territory tax(rate) |
14/06/2021 |
Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
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6. |
04/2021 – Union Territory tax(rate) |
14/06/2021 |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 |
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7. |
33/2021 – Customs |
14/06/2021 |
Seeks to rescind notification No. 30/2021-Customs, dated 01.05.2021. |
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Notification
Date : 15/06/2021
CBIC - CGST Notification issued
on 02/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
01/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. |
|
2. |
02/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
|
3. |
03/2021 – Central Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
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4. |
02/2021 – Integrated Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
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5. |
03/2021 – Integrated Tax |
02/06/2021 |
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. |
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6. |
01/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. |
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7. |
02/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
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8. |
03/2021 – Integrated Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
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9. |
02/2021 – Union Territory Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
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10. |
01/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. |
|
11. |
02/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.202 |
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12. |
03/2021 – Union Territory Tax (Rate) |
02/06/2021 |
Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
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Notification
Date : 03/06/2021
CBIC - CGST Notification issued
on 01/06/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
27/2021 – Central Tax |
01/06/2021 |
Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
|
2. |
26/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. |
|
3. |
25/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
|
4. |
24/2021 – Central Tax |
01/06/2021 |
Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. |
|
5. |
23/2021 – Central Tax |
01/06/2021 |
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
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6. |
22/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
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7. |
21/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
|
8. |
20/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
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9. |
19/2021 – Central Tax |
01/06/2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
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10. |
18/2021 – Central Tax |
01/06/2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
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11. |
17/2021 – Central Tax |
01/06/2021 |
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
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12. |
16/2021 – Central Tax |
01/06/2021 |
Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. |
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Notification
Date : 02/06/2021
CBIC - Circular issued on
24/05/2021
Guidelines regarding cancellation of Registration under Rule 22(3) of CGST Rule,2017-Reg.
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Circular
Date : 27/05/2021
GST – Haryana - Reimbursement of GST on donation of Covid treatment medicines / goods.
Haryana has issued notification for reimbursement of GST (GST (including the State, Central or IGST portions), paid on purchase of specified medicines / equipment like liquid medical oxygen and other health equipment such as ventilators, medicines ( listed in the Notification) used for treatment of Covid-19 and donated free of cost to the Government of Haryana, hospitals run by State Government, or any Hospital/ Institution permitted by State Government to receive such material through Health & Family Welfare, Department, Government of Haryana.
This Scheme shall remain in force up to and inclusive of the 30th June, 2021.
Haryana is the first State to announce concessions to donors.
Click to View / Download Haryana Notification No 76–2021/Ext. dated 17/05/2021on Reimbursement of GST on donation of Covid Supplies
CBIC - CGST Notification issued on
18/05/2021
Seeks to make fourth amendment (2021) to CGST Rules, 2017.
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Notification
CBIC - CGST Circular issued on
18/05/2021
Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
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Circular
Date : 19/05/2021
CBIC - Customs Circular issued on
13/05/2021
CBIC has initiated “Special Refund and Drawback Disposal Drive” from 15/05/2021 to 31/05/2021 for priority disposal of pending Customs refund, IGST refund and Customs Duty Drawback claims.
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Customs Circular
Date : 18/05/2021
CBIC - CGST Notification issued
on 01/05/2021
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
08/2021 – Central Tax |
01/05/2021 |
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. |
|
2. |
09/2021 – Central Tax |
01/05/2021 |
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. |
|
3. |
10/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021. |
|
4. |
11/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
|
5. |
12/2021 – Central Tax |
01/05/2021 |
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021. |
|
6. |
13/2021 – Central Tax |
01/05/2021 |
Seeks to make third amendment (2021) to CGST Rules. |
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7. |
14/2021 – Central Tax |
01/05/2021 |
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. |
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Notification
CBIC - IGST Notification issued on
01/05/2021
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
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Notification
CBIC - UTGST Notification issued on
01/05/2021
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
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Notification
Date : 03/05/2021
CBIC - Notification issued on
27/04/2021
Seeks to make second amendment (2021) to CGST
Rules.
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Notification
Date : 28/04/2021
Press Release issued on
31/03/2021
Press release on the mandatory use
of HSN/SAC on GST invoices w.e.f
1.4.2021-reg.
Click to view / download Press
Release
CBIC - Notification issued on
30/03/2021
Seeks to waive penalty payable for
non-compliance of provisions of
Notification No. 14/2020 dated 21st
March 2020.
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Notification
Date : 01/04/2021
Press Release issued on 21/03/2021
Taxpayers are free to utilise Input Tax Credit
available in their credit ledger as permissible by
law to discharge their GST due for March month.
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Date :
23/03/2021
CBIC - Circular issued on
12/03/2021
seeks to clarify certain refund related issues
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Circular
Date :
12/03/2021
CBIC - Notification issued on
08/03/2021
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
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Notification
Date :
09/03/2021
CBIC - Notification issued on
28/02/2021
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
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Notification
Date :
01/03/2021
Press Release issued on 28/02/2021
Press Release on extension of due date for filing GSTR-9 and 9C extended to 31/03/2021 for the financial year 2019-20.
Click to view / download Press Release
Date :
28/02/2021
CBIC - Customs Circular issued on
22/02/2021
Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020 – regarding.
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Customs Circular
Date :
26/02/2021
CBIC - Circular issued on
23/02/2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
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Circular
Date :
24/02/2021
CBIC - Circular issued on
11/02/2021
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
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Circular
GSTN FAQ
Frequently asked questions on QRMP scheme
Click to download / view –
FAQ
Date :
13/02/2021
CBIC - Instructions issued on 02/02/2021
Instructions / Guidelines regarding procedures to be followed during Search Operation - Regarding.
Click to download / view – Instructions
Date :
12/02/2021
GSTN News and Update issued 03/02/2021
Payment of Tax by Fixed Sum Method under QRMP Scheme.
Click to download / view – GSTN News and Update
Date :
08/02/2021
New functionalities introduced in GSTN Portal during October-December, 2020.
New functionalities have been updated in GSTN Portal in different modules such as Registration, Returns, Advance Ruling, Payment, Refund and few other menus.
Click to download / view – GSTN – New functionality during October – December 2020.
Date :
23/01/2021
CBIC - Notification issued on
12/01/2021
Seeks to make amendment to Notification no.
02/2017- Central Tax dated 19.06.2017.
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Notification
Date :
15/01/2021
CBIC - Notification issued on
01/01/2021
Seeks to make amendment (2021) to CGST Rules, 2017.
Click to view / download
Notification
Date :
02/01/2021
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