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Central Tax Rate (Tariff) |
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Central Tax (Non Tariff) |
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Ordinance
/ Act |
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2024 |
2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
CGST Notification |
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Notification
No.
40/2021-Central
Tax,
Dated
29th December, 2021 |
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Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
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Notification
No.
39/2021-Central
Tax,
Dated
21st December, 2021 |
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Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. |
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Notification
No.
38/2021-Central
Tax,
Dated
21st December, 2021 |
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Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
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Notification
No.
37/2021-Central
Tax,
Dated
01st December, 2021 |
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Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
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Notification
No.
36/2021-Central
Tax,
Dated
24th September, 2021 |
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Seeks to amend Notification No. 03/2021 dated 23.02.2021. |
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Notification
No.
35/2021-Central
Tax,
Dated
24th September, 2021 |
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Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. |
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Notification
No.
34/2021-Central
Tax,
Dated
29th August, 2021 |
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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
No.
33/2021-Central
Tax,
Dated
29th August, 2021 |
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Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
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Notification
No.
32/2021-Central
Tax,
Dated
29th August, 2021 |
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Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
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Notification
No.
31/2021-Central
Tax,
Dated
30th July, 2021 |
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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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Notification
No.
30/2021-Central
Tax,
Dated
30th July, 2021 |
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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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Notification
No.
29/2021-Central
Tax,
Dated
30th July, 2021 |
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Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
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Notification
No.
28/2021-Central
Tax,
Dated
30th June, 2021 |
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Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. |
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Notification
No.
27/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
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Notification
No.
26/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. |
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Notification
No.
25/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
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Notification
No.
24/2021-Central
Tax,
Dated
01st June, 2021 |
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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. |
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Notification
No.
23/2021-Central
Tax,
Dated
01st June, 2021 |
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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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Notification
No.
22/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
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Notification
No.
21/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
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Notification
No.
20/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
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Notification
No.
19/2021-Central
Tax,
Dated
01st June, 2021 |
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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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Notification
No.
18/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
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Notification
No.
17/2021-Central
Tax,
Dated
01st June, 2021 |
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Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
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Notification
No.
16/2021-Central
Tax,
Dated
01st June, 2021 |
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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
No.
15/2021-Central
Tax,
Dated
18th
May, 2021 |
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Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
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Notification
No.
14/2021-Central
Tax,
Dated
01st
May, 2021 |
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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
No.
13/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to make third amendment (2021) to CGST Rules. |
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Notification
No.
12/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021. |
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Notification
No.
11/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
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Notification
No.
10/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021. |
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Notification
No.
09/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. |
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Notification
No.
08/2021-Central
Tax,
Dated
01st
May, 2021 |
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Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. |
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Notification
No.
07/2021-Central
Tax,
Dated
37th
April, 2021 |
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Seeks to make second amendment (2021) to CGST Rules. |
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Notification
No.
06/2021-Central
Tax,
Dated
30th
March, 2021 |
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Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. |
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Notification
No.
05/2021-Central
Tax,
Dated
08th
March, 2021 |
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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. |
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Notification
No.
04/2021-Central
Tax,
Dated
28th
February, 2021 |
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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
No.
03/2021-Central
Tax,
Dated
23rd
February, 2021 |
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Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. |
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Notification
No.
02/2021-Central
Tax,
Dated
12th
January, 2021 |
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Seeks to make amendment to Notification no.
02/2017- Central Tax dated 19.06.2017. |
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Notification
No.
01/2021-Central
Tax,
Dated
01st
January, 2021 |
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Seeks to make amendment (2021) to CGST Rules, 2017. |
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