CGST Notifications updated 2021, Central Tax Notifications

27/2021-Central Tax dated 01.06.2021 View  (475 KB) Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. 26/2021-Central Tax dated 01.06.2021 View  (297 KB) Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. 25/2021-Central Tax dated 01.06.2021 View  (299 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. 24/2021-Central Tax dated 01.06.2021 View  (301 KB) 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. 23/2021-Central Tax dated 01.06.2021 View  (296 KB) Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. 22/2021-Central Tax dated 01.06.2021 View  (197 KB) Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. 21/2021-Central Tax dated 01.06.2021 View  (300 KB) Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. 20/2021-Central Tax dated 01.06.2021 View  (313 KB) Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. 19/2021-Central Tax dated 01.06.2021 View  (313 KB) 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. 18/2021-Central Tax dated 01.06.2021 View  (375 KB) Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. 17/2021-Central Tax dated 01.06.2021 View  (297 KB) Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. 16/2021-Central Tax dated 01.06.2021 View  (193 KB) 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. 15/2021-Central Tax dated 18.05.2021 View  (284 KB) Seeks to make fourth amendment (2021) to CGST Rules, 2017. 14/2021-Central Tax dated 01.05.2021 View  (296 KB) 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. 13/2021-Central Tax dated 01.05.2021 View  (171 KB) Seeks to make third amendment (2021) to CGST Rules. 12/2021-Central Tax dated 01.05.2021 View  (295 KB) Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 11/2021-Central Tax dated 01.05.2021 View  (197 KB) Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. 10/2021-Central Tax dated 01.05.2021 View  (299 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 09/2021-Central Tax dated 01.05.2021 View  (299 KB) Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods 08/2021-Central Tax dated 01.05.2021 View  (205 KB) Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 07/2021-Central Tax dated 27.04.2021 View  (210 KB) Seeks to make second amendment (2021) to CGST Rules. 06/2021-Central Tax dated 30.03.2021 View  (200 KB) Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. 05/2021-Central Tax dated 08.03.2021 View  (373 KB) Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. 04/2021-Central Tax dated 28.02.2021 View  (217 KB) 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. 03/2021-Central Tax dated 23.02.2021 View  (808 KB) Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. 02/2021-Central Tax dated 12.01.2021 View  (117 KB) Notifying amendment to jurisdiction of Central Tax officers. 01/2021-Central Tax dated 01.01.2021 View  (205 KB) Seeks to make amendment (2021) to CGST Rules, 2017. 2020 95/2020-Central Tax dated 30.12.2020 View  (367 KB) 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 28.02.2021. 94/2020-Central Tax dated 22.12.2020 View  (205 KB)Corrigenda  (71 KB) Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. 93/2020-Central Tax dated 22.12.2020 View  (430 KB) Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. 92/2020-Central Tax dated 22.12.2020 View  (192 KB) Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). 91/2020-Central Tax dated 14.12.2020 View  (340 KB) Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. 90/2020-Central Tax dated 01.12.2020 View  (227 KB) Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. 89/2020-Central Tax dated 29.11.2020 View  (337 KB) Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. 88/2020-Central Tax dated 10.11.2020 View  (589 KB) Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. 87/2020-Central Tax dated 10.11.2020 View  (608 KB) Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. 86/2020-Central Tax dated 10.11.2020 View  (478 KB)Corrigenda  (466 KB) Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. 85/2020-Central Tax dated 10.11.2020 View  (1256 KB) Seeks to notify special procedure for making payment of 35% as tax liability in first two month 84/2020-Central Tax dated 10.11.2020 View  (587 KB) Seeks to notify class of persons under proviso to section 39(1). 83/2020-Central Tax dated 10.11.2020 View  (726 KB) Seeks to extend the due date for FORM GSTR-1 82/2020-Central Tax dated 10.11.2020 View  (658 KB)Corrigendum  (469 KB) Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 81/2020-Central Tax dated 10.11.2020 View  (563 KB) Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. 80/2020-Central Tax dated 28.10.2020 View  (279 KB) Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. 79/2020-Central Tax dated 15.10.2020 View  (466 KB) Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. 78/2020-Central Tax dated 15.10.2020 View  (281 KB) Seeks to notify the number of HSN digits required on tax invoice 77/2020-Central Tax dated 15.10.2020 View  (271 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 76/2020-Central Tax dated 15.10.2020 View&nb
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Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 75/2020-Central Tax dated 15.10.2020 View  (175 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. 74/2020-Central Tax dated 15.10.2020 View  (200 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 73/2020-Central Tax dated 01.10.2020 View  (202 KB) Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020. 72/2020-Central Tax dated 30.09.2020 View  (208 KB) Seeks to make the Eleventh amendment (2020) to the CGST Rules. 71/2020-Central Tax dated 30.09.2020 View  (296 KB) Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. 70/2020-Central Tax dated 30.09.2020 View  (204 KB) Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. 69/2020-Central Tax dated 30.09.2020 View  (337 KB)Corrigendum  (351 KB) Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 68/2020-Central Tax dated 21.09.2020 View  (337 KB)Corrigendum  (272 KB) Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. 67/2020-Central Tax dated 21.09.2020 View  (342 KB)Corrigendum  (274 KB) Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. 66/2020-Central Tax dated 21.09.2020 View  (207 KB) Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. 65/2020-Central Tax dated 01.09.2020 View  (205 KB) Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020 64/2020-Central Tax, dated. 31.08.2020 View  (205 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 63/2020-Central Tax, dated. 25.08.2020 View  (197 KB) Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 62/2020-Central Tax, dated. 20.08.2020 View  (105 KB) Seeks to make Tenth amendment (2020) to CGST Rules 61/2020-Central Tax, dated. 30.07.2020 View  (105 KB) Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice 60/2020-Central Tax, dated. 30.07.2020 View  (441 KB) Seeks to make Ninth amendment (2020) to CGST Rules 59/2020-Central Tax, dt. 13.07.2020 View  (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 58/2020-Central Tax, dt. 01.07.2020 View  (207 KB) Seeks to make eighth amendment (2020) to CGST Rules 57/2020-Central Tax, dt. 30.06.2020 View  (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. 56/2020-Central Tax, dt. 27.06.2020 View  (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. 55/2020-Central Tax, dt. 27.06.2020 View  (207 KB) See
ks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from “20.03.2020 to 30.08.2020” till 31.08.2020. 54/2020-Central Tax, dt. 24-06-2020 View  (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. 53/2020-Central Tax, dt. 24-06-2020 View  (110 KB)
Corrigendum  (110 KB) Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers 52/2020-Central Tax, dt. 24-06-2020 View  (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. 51/2020-Central Tax, dt. 24-06-2020 View  (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. 50/2020-Central Tax, dt. 24-06-2020 View  (116 KB)
Corrigendum  (116 KB) Seeks to make seventh amendment (2020) to CGST Rules. 49/2020-Central Tax, dt. 24-06-2020 View  (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. 48/2020-Central Tax, dt. 19-06-2020 View  (204 KB) seeks to make sixth amendment (2020) to CGST Rules. 47/2020-Central Tax, dt. 09-06-2020 View  (329 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. 46/2020-Central Tax, dt. 09-06-2020 View  (256 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act. 45/2020-Central Tax, dt. 09-06-2020 View  (244 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. 44/2020-Central Tax, dt. 08-06-2020 View  (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS 43/2020-Central Tax, dt. 16-05-2020 View  (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. 42/2020-Central Tax, dt. 05-05-2020 View  (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. 41/2020-Central Tax, dt. 05-05-2020 View  (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. 40/2020-Central Tax, dt. 05-05-2020 View  (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. 39/2020-Central Tax, dt. 05-05-2020 View  (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. 38/2020-Central Tax, dt. 05-05-2020 View  (96 KB) Seeks to make fifth amendment (2020) to CGST Rules. 37/2020-Central Tax, dt. 28-04-2020 View  (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. 36/2020-Central Tax, dt. 03-04-2020 View  (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. 35/2020-Central Tax, dt. 03-04-2020 View  (205 KB) Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills. 34/2020-Central Tax, dt. 03-04-2020 View  (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the
quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 33/2020-Central Tax, dt. 03-04-2020 View  (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 32/2020-Central Tax, dt. 03-04-2020 View  (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 31/2020-Central Tax, dt. 03-04-2020 View  (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 30/2020-Central Tax, dt. 03-04-2020 View  (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). 29/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020. 28/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 27/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 26/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. 25/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. 24/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. 23/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. 22/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. 21/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020. 20/2020-Central Tax, dt. 23-03-2020 View  (394 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. 19/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 17/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication. 16/2020-Central Tax, dt. 23-03-2020 View  (395 KB) Seeks to make third amendment (2020) to CGST Rules. 15/2020-Central Tax, dt. 23-03-2020 View  (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. 14/2020-Central Tax, dt. 23-03-2020 View  (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 13/2020-Central Tax, dt. 23-03-2020 View  (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 12/2020-Central Tax, dt. 23-03-2020 View  (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) 11/2020-Central Tax, dt. 23-03-2020 View  (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 10/2020-Central Tax, dt. 23-03-2020 View  (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs 09/2020-Central Tax, dt. 16-03-2020 View  (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 08/2020-Central Tax, dt. 02-03-2020 View  (280 KB) Seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” 07/2020-Central Tax, dt. 03-02-2020 View  (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. 06/2020-Central Tax, dt. 03-02-2020 View  (211 KB)Corrigendum  (169 KB) Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. 05/2020-Central Tax, dt. 13-01-2020 View  (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017. 04/2020-Central Tax, dt. 10-01-2020 View  (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. 03/2020-Central Tax, dt. 01-01-2020 View  (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh 02/2020-Central Tax, dt. 01-01-2020 View  (339 KB) Seeks to make amendment (2020) to CGST Rules. 01/2020-Central Tax, dt. 01-01-2020 View  (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017

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