Summary of all the notifications issued in GST in Year 2021 upto 25.06.2021
Notification No. 1/2021: Amendment in CGST Rules
1. These rules are CGST (Amendment) Rules, 2021.
2. Sub rule 6 is added in Rule 59:
a) A person required to file monthly GSTR-1 cannot file the same if 3B of previous 2 months not filed.
b) A person required to file return quarterly under proviso to sec 39(1) cannot file the same if 3B of preceding tax period is not filed.
c) A person who is restricted to use the amount in credit ledger upto 99% of tax liability under rule 86B cannot file the return u/s 37 if 3B of preceding tax period is not filed.
Notification No. 2/2021: Notifying amendment to jurisdiction of Central Tax Officers
In this notification, Government has made some changes in the notification no. 2/2017 which deals with jurisdiction of central tax officers.
Notification No. 3/2021: Seeks to notify persons to whom provisions of section 25(6B) & 25(6C) will not apply
Provisions of section 25(6B) & 25(6C) will not apply to a person who is:
a) Not a citizen of India
b) A department of establishment of Central Government or State Government
c) A local authority
d) A statutory body
e) A public sector undertaking
f) A person applying for registration u/s 25(9) of the Act (specialized agency of United Nations Organisation or any Multilateral Financial Institution and Organisation under United Nations Act, 1947 or embassy of foreign countries and any other person notified by the Commissioner)
Notification No. 4/2021: Extension of time limit of annual return for FY 2019-20
Time limit for furnishing annual return of FY 2019-20 is extended from 28.02.2020 to 31.03.2021.
Notification No. 5/2021: Implement e-invoicing for the taxpayers having aggregate turnover exceeding 50cr from 1.4.2021
Turnover limit for e-invoicing is reduced from 100 crores to 50 crores w.e.f. 01.04.2021.
Notification No. 6/2021: Waiver of penalty for non-compliance of provisions of N/N-14/2020 dt 21.3.2020.
Before understanding N/N 6/2020, first understand following 3 notifications sequentially:
N/N-72/2019: Invoice issued by a person (having Tunrover of more than 500 crores) to an unregistered person shall have QR code. Provided that if such person makes available Dynamic QR code to recipient through a digital display, shall be deemed to be having QR code. It will be applicable from 1.4.2020
N/N-14/2020: Here Government exempts the persons referred in Rule 54, sub rule (2), (3), (4) & (4A) from capturing Dynamic QR code and date for e-invoicing extended to 1.10.2020.
N/N-89/2020: Here Government waives the penalty u/s 125 for non compliance of N/N-14/2020 between 01/12/2020 to 31.03.2021 if that person comply with the provisions of N/N-14/2020 from 1.4.2021.
Now please understand our N/N 6/2021:
N/N-06/2021: Government made the following changes in N/N-89/2020:
Government waives the penalty u/s 125 for non compliance of N/N-14/2020 between 01/12/2020 to 30.06.2021 if that person comply with the provisions of N/N-14/2020 from 1.7.2021.
Notification No. 7/2021: Seeks to make second amendment(2021) to CGST Rules
1. These rules are CGST (Second Amendment) Rules, 2021.
2. A proviso added in Rule 26, sub rule (1), after 3rd proviso:
— Companies can file the GSTR-3B u/s 39 and GSTR-1 u/s 37 through EVC between 27/04/2021 to 31/05/2021.
Notification No. 8/2021: Seeks to provide relief by lowering of interest rate for March & April 2021
Government made changes in N/N-13/2017 for interest rate of section 50(1):
| Class of Persons | Applicable ROI | For the Month |
| Aggregate T/o more than 5 crores in preceding FY |
|
March & April 2021 |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return u/s 39(1) |
|
March & April 2021 |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return under proviso to section 39(1) |
|
March & April 2021 |
| Person liable to file return u/s 39(2) |
|
Quarter ending March 2021 |
- T/o means Turnover
Notification No. 9/2021: Seeks to provide waiver of late fees for specified taxpayers and specified period
Government made changes in N/N-76/2018 for late fees:
| Class of Persons | Period for which late fee waived | For the Month |
| Aggregate T/o more than 5 crores in preceding FY | 15 days from due date | March & April 2021 |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return u/s 39(1) | 30 days from due date | March & April 2021 |
| Aggregate T/o upto 5 crores and liable to file return under proviso to section 39(1) | 30 days from due date | Jan-Mar 2021 |
- T/o means Turnover
Notification No. 10/2021: Extension of due date for GSTR-4 for FY 2020-21
Due date for filing GSTR-4 for FY 20-21 is extended upto 31.05.2021 by making amendment in N/N-21/2019.
Notification No. 11/2021: Extension of due date for ITC-04 for Jan-March 2021
Commissioner extended the due date for filing ITC-04 for 1.1.21 to 31.3.21 to 31.05.2021 by using powers conferred u/s 168 and Rule 45, sub rule (3).
Notification No. 12/2021: Extension of due date for GSTR-1 for April 2021
Commissioner extended the due date for filing GSTR-1 for April 2021 to 26.05.2021 by making amendment in N/N-83/2020.
Notification No. 13/2021: Seeks to make third amendment (2021) to CGST Rules
1. These rules are CGST (Third Amendment) Rules, 2021.
2. A proviso is added after 1st proviso in Rule 36, sub rule (4), but we need to first understand the Rule 36(4) which is as follows:
– ITC to be availed for those invoices/debit notes, details of which are not furnished in GSTR-1 or IFF shall not exceed 5% of eligible credit for those invoices/debit notes, details of which are furnished in GSTR-1 or IFF.
Now the proviso which is added is mentioned here:
– Such condition which is in Rule 36(4) shall apply cumulatively for April & May 2021 and GSTR-3B will be filed with cumulative adjustment of ITC for April & May 2021.
3. Due date for filing IFF for April 2021 is extended upto 28.05.2021.
Notification No. 14/2021: Seeks to extend specific compliances falling between 15.04.21 to 30.05.21 till 31.05.21
Government notified the following using the powers given by section 168A of CGST Act, 2017 in view of pandemic Covid-19:
1. Any time limit for completion/compliance of any action by any authority/person is falling between 15.04.21 to 30.05.21 and such action is not done within such time frame, then time limit will be extended upto 31.05.2021. But such extension if time will not be applicable for compliances of following provisions:
a) Chapter IV
b) Section 10(3), 25,27,31,37,47,50,69,90,122,129
c) Section 39 except sub section (3), (4) & (5)
d) Section 68 in so far as e way bill is concerned
e) Rules made under the provisions specified at clause (a) to (d) above.
Provided that any time limit for completion/compliance of any action by any authority/person specified under Rule 9 of CGST Rules, 2017 is falling between 01.05.21 to 31.05.21 and such action is not done within such time frame, then time limit will be extended upto 15.06.2021.
2. Where a notice is issued for rejection of refund claim (partly or fully) and time limit for issuance of order as per sec 54(5) read with sec 54(7) is falling between 15.04.2021 to 30.05.2021, in such cases time limit for issuance of order shall be extended to 15 days after receipt of reply to the notice from registered person or 31.05.2021 whichever is later.
Notification No. 15/2021: Seeks to make third amendment (2021) to CGST Rules
1. These rules are CGST (Forth Amendment) Rules, 2021.
2. In Rule 23(1), time to file for revocation of cancellation(where registration is cancelled by PO) of registration was 30 days from service of order of cancellation of registration, now that period can be extended by AC/JC/Commissioner as the case may be.
3. A proviso is added in Rule 90(3):
Time period from date of filing of refund claim in GST RFD-01 till the date of communication of deficiencies in RFD-03 shall be excluded from the period of 2 years as specified u/s 54(1), in respect of any such fresh refund claim filed by the applicant after rectification of deficiencies.
4. 2 sub rules are added after sub rule 4 in Rule 90:
(5) Applicant may at any time before issuance of provisional refund sanction order in GST RFD-04 or final refund sanction order in GST RFD-06 or payment order in GST RFD-05 or refund withhold order in GST RFD-07 or notice in GST RFD-08, in respect of any refund application filed in GST RFD-01, withdraw the said application for refund by filing an application in GST RFD-01W.
(6) On submission of application for withdrawal of refund in GST RFD-01W, any amount debited by applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in GST RFD-01, shall be credited back to the ledger from which such debit was made.
5. In Rule 92(1), proviso is omitted.
6. In Rule 92(2):
i. The word ‘Part-B’ is substituted by the word ‘Part-A’.
ii. A proviso is added:
Where the proper officer or Commissioner is satisfied that refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part-B of Form GST RFD-07.
7. In Rule 96:
i. In sub rule (6), the word ‘Part-B’ is substituted by the word ‘Part-A’.
ii. In sub rule (7), the words ‘after passing an order in GST RFD-06’ shall be substituted by the words ‘by passing an order in GST RFD-06 after passing an order for release of withheld refund in Part B of GST RFD-07’.
8. Besides above amendments, minor changes are done in Form GST REG-21, Rule 138E.
9. Form GST RFD-07 is changed.
Notification No. 16/2021: Seeks to appoint 01.06.21 as the day from which sec 112 of Finance Act, 2021 shall come into force
Here Government appoints 01.06.2021 as the date on which section 112 (Amendment of section 50) of Finance Act, 2021 shall come into force.
Notification No. 17/2021: Seeks to extend the due date for GSTR-1 for May 2021
Commissioner extended the due date for filing GSTR-1 for May 2021 to 26.06.2021 by making amendment in N/N-83/2020.
Notification No. 18/2021: Seeks to provide relief by lowering of interest rate for March to May 2021
Government made changes in N/N-13/2017 for interest rate of section 50(1):
| Class of Persons | Applicable ROI | For the Month |
| Aggregate T/o more than 5 crores in preceding FY |
|
March, April & May 2021 |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return u/s 39(1) |
|
March 2021 |
|
April 2021 | |
|
May 2021 | |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return under proviso to section 39(1) |
|
March 2021 |
|
April 2021 | |
|
May 2021 | |
| Person liable to file return u/s 39(2) |
|
Quarter ending March 2021 |
- T/o means Turnover
Notification No. 19/2021: Seeks to rationalize late fee for delay in GSTR-3B and to provide conditional waiver of late fee for delay in filing 3B from July 17 to Apr 21 and to provide waiver of late fees for late filing of 3B for specified taxpayers and specified tax periods
Government made following changes in N/N-76/2018:
i) For late fees:
| Class of Persons | Period for which late fee waived | For the Month |
| Aggregate T/o more than 5 crores in preceding FY | 15 days from due date | March, April & May 2021 |
| Aggregate T/o upto 5 crores in preceding FY and liable to file return u/s 39(1) | 60 days from due date | March 2021 |
| 45 days from due date | April 2021 | |
| 30 days from due date | May 2021 | |
| Aggregate T/o upto 5 crores and liable to file return under proviso to section 39(1) | 60 days from due date | Jan-Mar 2021 |
- T/o means Turnover
ii) Amnesty Scheme:
| Class of Persons | Maximum Late Fees | Amount of tax payable | Return to be filed |
| Persons who failed to file 3B for July 2017 to Apr 2021 by the due date | Rs. 500 | Other than nil | Between 01.06.21 to 31.08.21 |
| Persons who failed to file 3B for July 2017 to Apr 2021 by the due date | Rs. 250 | Nil | Between 01.06.21 to 31.08.21 |
Late fee payable for 3B for June 2021 onwards shall be as follows:
| Class of Persons | Maximum Late Fees | Amount of tax payable |
| Registered Persons | Rs. 250 | Nil |
| Registered Persons having T/o upto 1.5 crores | Rs. 1000 | Other than Nil |
| Registered Persons having T/o between 1.5 crores to 5 crores | Rs. 2500 | Other than Nil |
Notification No. 20/2021: Seeks to rationalize late fee for delay in GSTR-1
Government made following changes in N/N-04/2018 for late fees of GSTR-1:
Late fee payable for GSTR-1 for June 2021 onwards shall be as follows:
| Class of Persons | Maximum Late Fees | Amount of tax payable |
| Registered Persons | Rs. 250 | Nil |
| Registered Persons having T/o upto 1.5 crores | Rs. 1000 | Other than Nil |
| Registered Persons having T/o between 1.5 crores to 5 crores | Rs. 2500 | Other than Nil |
- T/o means Turnover
Notification No. 21/2021: Seeks to rationalize late fee for delay in GSTR-4
Government made following changes in N/N-73/2017 for late fees of GSTR-4:
Late fee payable for GSTR-4 for FY 2021-22 shall be as follows:
| Class of Persons | Maximum Late Fees | Amount of central tax payable |
| Registered Persons | Rs. 250 | Nil |
| Registered Persons | Rs. 1000 | Other than Nil |
Notification No. 22/2021: Seeks to rationalize late fee for delay in GSTR-7
Late fee payable for GSTR-7 for June 2021 onwards shall be Rs. 25 per day maximum Rs. 1000.00
Notification No. 23/2021: Excluded governmental departments and local authorities from E-invoice
Here government excluded governmental departments and local authorities from issuance of e-invoicing.
Notification No. 24/2021: Extended due date of compliances falling between 15.04.21 to 29.06.21 till 30.06.21
Government made the changes in N/N-14/2021 and now the same will be as follows:
1. Any time limit for completion/compliance of any action by any authority/person is falling between 15.04.21 to 29.06.21 and such action is not done within such time frame, then time limit will be extended upto 30.06.2021. But such extension if time will not be applicable for compliances of following provisions:
f) Chapter IV
g) Section 10(3), 25,27,31,37,47,50,69,90,122,129
h) Section 39 except sub section (3), (4) & (5)
i) Section 68 in so far as e way bill is concerned
j) Rules made under the provisions specified at clause (a) to (d) above.
Provided that any time limit for completion/compliance of any action by any authority/person specified under Rule 9 of CGST Rules, 2017 is falling between 01.05.21 to 30.06.21 and such action is not done within such time frame, then time limit will be extended upto 15.07.2021.
2. Where a notice is issued for rejection of refund claim (partly or fully) and time limit for issuance of order as per sec 54(5) read with sec 54(7) is falling between 15.04.2021 to 29.06.2021, in such cases time limit for issuance of order shall be extended to 15 days after receipt of reply to the notice from registered person or 30.06.2021 whichever is later.
Notification No. 25/2021: Extension of due date for GSTR-4 for FY 2020-21
Due date for filing GSTR-4 for FY 20-21 is further extended upto 31.07.2021.
Notification No. 26/2021: Extension of due date for ITC-04 for Jan-March 2021
Commissioner further extended the due date for filing ITC-04 for 1.1.21 to 31.3.21 to 30.06.2021.
Notification No. 27/2021: Seeks to make fifth amendment (2021) to CGST Rules
1. These rules are CGST (Fifth Amendment) Rules, 2021.
2. A change is made in 4th proviso of Rule 26:
– Earlier in N/N-07/2021, a proviso was added to allow companies to file the GSTR-3B u/s 39 and GSTR-1 u/s 37 through EVC between 27/04/2021 to 31/05/2021. Now companies can do so upto 31/08/2021.
3. Second proviso was added in Rule 36(4) vide N/N-07/2021 which is mentioned above. Now period mentioned in that proviso is amended vide this notification as under:
– Such condition which is in Rule 36(4) shall apply cumulatively for April, May & June 2021 and GSTR-3B for June 21 or quarter ending June 21 will be filed with cumulative adjustment of ITC for April, May & June 2021.
4. Due date for filing IFF for May 2021 is extended upto 28.06.2021.
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