GST Notifications

Industry Wise analysis of GST Rate Notifications applicable from 01.10.2021

Goods and Services Tax - INDUSTRY WISE ANALYSIS OF GST RATE NOTIFICATIONS APPLICABLE FROM 1ST OCTOBER 2021 Notification No. 06/2021 – Central Tax (Rate)  1. Works Contract Service for Charitable Organizations – GST @12% would be charged on Works Contract by way of construction, erection, commissioning, installation, completion, fitting out, repair, ...

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Exhaustive Analysis of GST Notifications issued by CBIC on 30.09.2021

Goods and Services Tax - To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess...

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Detailed analysis of GST Notifications issued on 29th August 2021

Goods and Services Tax - Detailed Analysis of GST Notifications issued on 29th August, 2021 for Amnesty Scheme & Extension of time-limit to apply for revocation in certain cases 1.0 Late Fees Amnesty Scheme in respect of GSTR 3B for the period July, 2017 to April, 2021 increased from 31st August, 2021 to 30th November, 2021 [NN 33/2021 – CT […]...

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GST Return Due Date Extension & Relief Measures 2.0

Goods and Services Tax - In response to outbreak of Covid-19 pandemic, the government has issued various notifications ranging from Notification No. 07/2021-Central Tax dated 27.04.2021 to Notification No. 27/2021-Central Tax dated 01.06.2021 extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed paym...

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Notifications implmenting 43rd GST Council Meeting decisions

Goods and Services Tax - Various notifications have been issued by the CBIC today to give effect to the recommendations of the 43rd GST Council meeting. Synopsis of the same is as follows: ♦ Notification No. 16/2021 – Central Tax Dated 01/06/2021: Section 112 of the Finance Act providing for retrospective amendment in Section 50 of the CGST Act related [&hell...

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Guidelines for disallowing debit of electronic credit ledger under Rule 86A

Goods and Services Tax - F No. 461403 Government of Haryana Excise and Taxation Department Dated the 22nd November, 2021 Subject: Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the HGST Rules, 2017- Reg. Rules 86A of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to “the Rules”) provides that in ce...

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2 held by CGST Officials for ITC fraud of more than Rs 10 crore

Goods and Services Tax - CGST Commissionerate, Faridabad, Haryana has arrested two Directors of M/s. F2C Wellness Pvt. Ltd.,  Faridabad on charges of illegally availing and passing on input tax credit (ITC) by issuance of invoices without supply of goods....

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Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax - In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued notifications, all dated 1st May, 2021, providing various relief measures for taxpayers. These measures are explained b...

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Centre releases GST Compensation & IGST ad-hoc settlement amount to States/UTs

Goods and Services Tax - Centre releases Rs. 30,000 crore as GST Compensation as well as Rs. 28,000 crore as IGST ad-hoc settlement to the States/UTs. The total amount of compensation released so far for the year 2020-21 is Rs. 70,000 crore. As per the decision of GST Council, back to back loan of Rs. 1,10,208 crore has also been […]...

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CGST Delhi officials arrest man for ITC fraud of Rs 50.03 crore

Goods and Services Tax - The officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East have unearthed a network of fictitious firms used by their operator to generate and pass on fake Input Tax Credit (ITC) of Goods and Services Tax (GST)....

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GST: HC orders release of conveyance & goods being of perishable nature

M. K. Traders Vs UOI (Gujarat High Court) - M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue,...

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Deliberate issue of incorrect invoice is an offence U/s. 122(1)(i): NAA

Director General of Anti-Profiteering Vs M/s. VTWO Ventures (National Anti-Profiteering Authority) - Respondent had issued incorrect invoices while selling the above products to his recipients as he had incorrectly shown the base prices and had also compelled them to pay additional GST on the increased prices through the incorrect tax invoices which would have otherwise resulted in further benefit ...

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CBIC extends tenure of NAPA & amends Form GST DRC-03

Notification No. 37/2021–Central Tax - (01/12/2021) - CBIC vide Notification No. 37/2021–Central Tax extends tenure of National Anti-Profiteering Authority (NAPA) to 5 years and amended FORM GST DRC-03. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 1st December, 2021 Notification No. 37/2021...

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Weekly Newsletter from Chairman, CBIC dated 29/11/2021

D.O.No.99/CH(IC)/2020 - (29/11/2021) - At Lucknow, in her speech during the Investiture Ceremony, the Hon'ble Finance Minister found similarities of the department with the armed forces. She also gave us salutary advice not be lax in GST collections since it is a thermometer for judging the health of the economy, watched closely by both ...

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GST evasion of Rs.1069 Cr detected by Raigad, Pune & Meerut Units

D.O.No.98/CH(IC)/2020 - (23/11/2021) - Raigad CGST Commissionerate had reported detection of GST evasion, based on data analytics, by wrong availment of ITC to the tune of Rs.100.75 crores in respect of Cess under the GST (Compensation to States) Act, 2017 in contravention of Section 17 (2) of the CGST Act, 2017....

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TNGST: Exemption from filing annual GST return for FY 2020-21

Notification No. 15/2021-TNGST- PP2/GST-15/11/2021 - (18/11/2021) - TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year....

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Notification No. 17/2021-Central Tax (Rate), Dated: 18.11.2021

Notification No. 17/2021-Central Tax (Rate) [G.S.R. 813(E).] - (18/11/2021) - Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 17/2021-Central Tax (Rate) G.S.R. 813(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central G...

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Recent Posts in "GST Notifications"

CBIC extends tenure of NAPA & amends Form GST DRC-03

Notification No. 37/2021–Central Tax 01/12/2021

CBIC vide Notification No. 37/2021–Central Tax extends tenure of National Anti-Profiteering Authority (NAPA) to 5 years and amended FORM GST DRC-03. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 1st December, 2021 Notification No. 37/2021–Central Tax G.S.R. 842(E).—In exerci...

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Weekly Newsletter from Chairman, CBIC dated 29/11/2021

D.O.No.99/CH(IC)/2020 29/11/2021

At Lucknow, in her speech during the Investiture Ceremony, the Hon'ble Finance Minister found similarities of the department with the armed forces. She also gave us salutary advice not be lax in GST collections since it is a thermometer for judging the health of the economy, watched closely by both the lay man and economic pundits alike....

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Guidelines for disallowing debit of electronic credit ledger under Rule 86A

F No. 461403 Government of Haryana Excise and Taxation Department Dated the 22nd November, 2021 Subject: Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the HGST Rules, 2017- Reg. Rules 86A of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to “the Rules”) provides that in ce...

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GST evasion of Rs.1069 Cr detected by Raigad, Pune & Meerut Units

D.O.No.98/CH(IC)/2020 23/11/2021

Raigad CGST Commissionerate had reported detection of GST evasion, based on data analytics, by wrong availment of ITC to the tune of Rs.100.75 crores in respect of Cess under the GST (Compensation to States) Act, 2017 in contravention of Section 17 (2) of the CGST Act, 2017....

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TNGST: Exemption from filing annual GST return for FY 2020-21

Notification No. 15/2021-TNGST- PP2/GST-15/11/2021 18/11/2021

TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year....

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Notification No. 17/2021-Central Tax (Rate), Dated: 18.11.2021

Notification No. 17/2021-Central Tax (Rate) [G.S.R. 813(E).] 18/11/2021

Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 17/2021-Central Tax (Rate) G.S.R. 813(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2...

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Notification No. 17/2021-Integrated Tax (Rate), Dated: 18.11.2021

Notification No. 17/2021-Integrated Tax (Rate) [G.S.R. 814(E).] 18/11/2021

Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 17/2021-Integrated Tax (Rate) G.S.R. 814(E).—In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 201...

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Notification No. 17/2021-Union Territory Tax (Rate), Dated: 18.11.2021

Notification No. 17/2021-Union Territory Tax (Rate) [G.S.R. 815(E).] 18/11/2021

Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 17/2021-Union Territory Tax (Rate) G.S.R. 815(E).—In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Servi...

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Notification No. 16/2021-Central Tax (Rate), Dated: 18.11.2021

Notification No. 16/2021-Central Tax (Rate) [G.S.R. 810(E).] 18/11/2021

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 16/2021-Central Tax (Rate) G.S.R. 810(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub- section (1) of section 11, sub-section ...

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Notification No. 16/2021-Integrated Tax (Rate), Dated: 18.11.2021

Notification No. 16/2021-Integrated Tax (Rate) [G.S.R. 811(E).] 18/11/2021

Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 16/2021-Integrated Tax (Rate) G.S.R. 811(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 ...

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