All notifications issued by Central Government on Central Goods and Service Tax
The facility of filing GSTR-3B and GSTR-1/ IFF, using EVC instead of DSC, for companies has been provided vide Notification No. 07/2021- Central Tax dated 27.04.2021 for period upto 31.05.2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 27th April, 2021 Notification No. 07/2021–Central Tax G.S.R. 292(E).—In […]
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 21, 2020 […]
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
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
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) […]
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. 02/2021-Central Tax New Delhi, the 12th January, 2021 G.S.R. 18(E).—In […]
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;
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.
(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.
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. […]
