Notifications- Central Tax

B2C QR code compliance exemption extended till 30th June 2021

Notification No. 06/2021–Central Tax 30/03/2021

The CBIC vide Notification No. 06/2021 – Central Tax dated March 30, 2021 amended Notification No. 89/2020 – Central Tax dated November 29, 2020 to extend the waiver of penalty leviable under Section 125 of the CGST Act, 2017 (i.e. general penalty) for non-compliance of provisions of Notification No. 14/2020–Central Tax dated March ...

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GST e-Invoicing turnover limit reduced to ₹ 50 Crores wef 01.04.2021

Notification No. 05/2021–Central Tax [G.S.R. 160(E).] 08/03/2021

Now taxpayers having turnover exceeding Rs 50 Crores will have to generate e Invoices effective April 1, 2021. Notification No. 05/2021–Central Tax Dated 8th March, 2021...

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Due date for filing GSTR-9 & GSTR-9C for FY 2019-20 extended

Notification No. 04/2021– Central Tax 28/02/2021

Due date for furnishing of GSTR-9 and GSTR-9C for the financial year 2019-20 extended further to 31.03.2021. Due date was earlier extended from 31.12.2020 to 28.02.2021...

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CBIC notifies class of person to whom Aadhar authentication not applies

Notification No. 03/2021-Central Tax [G.S.R. 132(E)] 23/02/2021

CBIC notifies vide Notification No. 03/2021-Central Tax dated 23rd February, 2021 that Aadhar authentication under sub-section (6B) or sub-section (6C) of section 25of CGST Act, 2017 shall not apply to a person who is, (a) not a citizen of India; or, (b) a Department or establishment of the Central Government or State Government; or (c) [...

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CBIC amends Jurisdiction of Commissioner Appeals for New Delhi & Mumbai

Notification No. 02/2021-Central Tax [G.S.R. 18(E)] 12/01/2021

CBIC vide Notification No. 02/2021-Central Tax amends Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Commissioner (Appeals)and Additional Commissioner (Appeals) for New Delhi & Mumbai. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) Notification No....

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GSTR-3B not filed – GSTR 1 Cannot be filed

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

Central Goods and Services Tax (Amendment) Rules, 2021. a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;...

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GST annual returns due date for FY 2019-20 extended till 28.02.2021

Notification No. 95/2020-Central Tax 30/12/2020

CBIC hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2019-20 till 28.02.2021....

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Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020

Notification No. 94/2020-Central Tax [G.S.R. 786(E)] 22/12/2020

(1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette....

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Late fees for delay in furnishing of FORM GSTR-4 waived for Ladakh dealers

Notification No. 93/2020-Central Tax [G.S.R. 785(E)] 22/12/2020

Late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh. […]...

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GST- Govt notifies 9 Sections of Finance Act, 2020 wef 01.01.2021

Notification No. 92/2020-Central Tax 22/12/2020

Government notifies Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020 (12 of 2020) related to GST w.e.f 1st January 2021 vide Notification No 92/2020-Central Tax dated 22nd December 2020. Details of such amendment with reference to CGST Act, 2017 is as follows:- Section 10 of CGST Act, 2017- Composition Scheme In secti...

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April 2021