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Notifications- Central Tax

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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CBIC amends Notification No. 03/2021-Central Tax dated 23.02.2021

Notification No. 36/2021–Central Tax [G.S.R. 660(E)] 24/09/2021

CBIC amends Notification No. 03/2021-Central Tax dated 23.02.2021 vide Notification No. 36/2021–Central Tax | Dated: 24th September, 2021. Provisions of 25(6A) of CGST Act (Requirement of authentication of Aadhar) shall not apply to following persons – ♦ A person who is not a citizen of India ♦ A Department or establishment of...

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Rule 10B Aadhaar authentication for registered person & Other changes

Notification No. 35/2021–Central Tax [G.S.R. 659(E)] 24/09/2021

10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in th...

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Due date of filing of application for revocation of cancellation of GST registration extended

Notification No. 34/2021-Central Tax [G.S.R. 600(E)] 29/08/2021

Based on the multiple representations received, Government has also extended the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021. The extension would be applica...

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GSTR-3B Late fee amnesty scheme extended till 30.11.2021

Notification No. 33/2021-Central Tax [G.S.R. 599(E)] 29/08/2021

Government, vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing / waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.  The last date to avail bene...

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CBIC allows filing of FORM GSTR-3B & GSTR-1/ IFF using EVC till 31.10.2021

Notification No. 32/2021-Central Tax [G.S.R. 598(E)] 29/08/2021

The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October, 2021. Notification No. 32/2021-Central Tax | Dated: 29th August, 2021 |...

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GSTR-9 filing exempted if turnover is upto Rs. 2 crs for FY 20-21

Notification No. 31/2021-Central Tax/ [G.S.R. 518(E)] 30/07/2021

Vide Notification No. 31/2021-Central Tax Dated : 30th July, 2021 CBIC 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. This would ease compliance requirement of furnishing reconciliation statement in FORM GSTR-9C, as t...

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CBIC amends Rule 80 Annual return, GSTR 9 Instructions & GSTR 9C

Notification No. 30/2021–Central Tax/[G.S.R. 517(E)] 30/07/2021

CBIC has vide Notification No. 30/2021–Central Tax | Dated 30th July, 2021 amended Rule 80 related to Annual GST Return, It further amended Instructions related to GSTR 9 and also amended Form GSTR 9C. The existing Rule 80 replaced for making the requisite amendments in Form GSTR-9 & Form GSTR-9C. The default due date as […]...

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Govt omits GST Audit provision & amends Section 44 Annual return

Notification No. 29/2021–Central Tax/[G.S.R. 3065(E)] 30/07/2021

Vide CGST Notification No. 29/2021-Central Tax dated 30/07/2021 CBIC has notified the provisions of Section 110 & 111 of the Finance Act, 2021 w.e.f. 01.08.2021. While Section 110 omits section 35(5) of CGST Act means GST Audit (GSTR-9C) by CA/CMA is no longer required and Section 111 substitutes section 44 (Annual return) of CGST Act...

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Applicability of B2C dynamic QR code provisions extended to 30.09.2021

Notification No. 28/2021-Central Tax [G.S.R. 450(E)] 30/06/2021

CBIC vide Notification No 28/2021 dated 30.06.2021 extends applicability of B2C dynamic QR code provisions to 30.09.2021 instead of from July 1,2021. Ministry Of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 28/2021-Central Tax | Dated: 30th June, 2021 G.S.R. 450(E).—In exercise...

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December 2021