indirect-tax

CBIC / GST updates

GST circulars, notifications, customs updates, e-invoicing, return filing, and input tax credit changes.

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CBIC-GST23 Sept 2021Circular

Corrigendum : Corrigendum to Circular No. 160/16/2021-GST

CBIC-GST19 Sept 2021Circular

159/15/2021-GST : Clarification on doubts related to scope of "Intermediary"

CBIC-GST19 Sept 2021Circular

160/16/2021-GST : Clarification in respect of certain GST related issues

CBIC-GST19 Sept 2021Circular

161/17/2021-GST : Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

CBIC-GST16 Sept 2021Meeting

45th GST Council Meeting

CBIC-GST05 Sept 2021Circular

158/14/2021-GST : Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

CBIC-GST28 Aug 2021Notification

32/2021-Central Tax : Seeks to make seventh amendment (2021) to CGST Rules, 2017.

CBIC-GST28 Aug 2021Notification

33/2021-Central Tax : Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

CBIC-GST28 Aug 2021Notification

34/2021-Central Tax : Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.

CBIC-GST29 Jul 2021Notification

29/2021-Central Tax : Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

CBIC-GST29 Jul 2021Notification

30/2021-Central Tax : Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

CBIC-GST29 Jul 2021Notification

31/2021-Central Tax : Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

CBIC-GST19 Jul 2021Circular

157/13/2021-GST : Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.

CBIC-GST29 Jun 2021Notification

28/2021-Central Tax : Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020

CBIC-GST20 Jun 2021Circular

156/12/2021-GST : Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

CBIC-GST16 Jun 2021Circular

149/05/2021-GST : Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

CBIC-GST16 Jun 2021Circular

150/06/2021-GST : Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

CBIC-GST16 Jun 2021Circular

151/07/2021-GST : Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

CBIC-GST16 Jun 2021Circular

152/08/2021-GST : Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis

CBIC-GST16 Jun 2021Circular

CBIC / GST updates

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Older

Corrigendum : Corrigendum to Circular No. 160/16/2021-GST

159/15/2021-GST : Clarification on doubts related to scope of "Intermediary"

160/16/2021-GST : Clarification in respect of certain GST related issues

161/17/2021-GST : Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

45th GST Council Meeting

158/14/2021-GST : Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

32/2021-Central Tax : Seeks to make seventh amendment (2021) to CGST Rules, 2017.

33/2021-Central Tax : Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

29/2021-Central Tax : Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

30/2021-Central Tax : Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

31/2021-Central Tax : Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

157/13/2021-GST : Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.

28/2021-Central Tax : Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020

156/12/2021-GST : Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.

149/05/2021-GST : Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

150/06/2021-GST : Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

151/07/2021-GST : Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

152/08/2021-GST : Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis

153/09/2021-GST : GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS