indirect-tax

CBIC / GST updates

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

Older

CBIC-GST16 Jun 2021Circular

154/10/2021-GST : GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

CBIC-GST16 Jun 2021Circular

155/11/2021-GST : Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

CBIC-GST11 Jun 2021Meeting

44th GST Council Meeting

CBIC-GST31 May 2021Notification

16/2021-Central Tax : Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.

CBIC-GST31 May 2021Notification

17/2021-Central Tax : Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.

CBIC-GST31 May 2021Notification

18/2021-Central Tax : Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

CBIC-GST31 May 2021Notification

19/2021-Central Tax : Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.

CBIC-GST31 May 2021Notification

20/2021-Central Tax : Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

CBIC-GST31 May 2021Notification

21/2021-Central Tax : Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

CBIC-GST31 May 2021Notification

22/2021-Central Tax : Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

CBIC-GST31 May 2021Notification

23/2021-Central Tax : Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

CBIC-GST31 May 2021Notification

24/2021-Central Tax : Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.

CBIC-GST31 May 2021Notification

25/2021-Central Tax : Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

CBIC-GST31 May 2021Notification

26/2021-Central Tax : Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

CBIC-GST31 May 2021Notification

27/2021-Central Tax : Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

CBIC-GST27 May 2021Meeting

43rd GST Council Meeting

CBIC-GST17 May 2021Circular

148/04/2021-GST : Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

CBIC-GST17 May 2021Notification

15/2021-Central Tax : Seeks to make fourth amendment (2021) to CGST Rules, 2017.

CBIC-GST30 Apr 2021Notification

08/2021-Central Tax : Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

CBIC-GST30 Apr 2021Notification

09/2021-Central Tax : Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods

CBIC / GST updates

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Older

154/10/2021-GST : GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

155/11/2021-GST : Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

44th GST Council Meeting

16/2021-Central Tax : Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.

17/2021-Central Tax : Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.

18/2021-Central Tax : Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

20/2021-Central Tax : Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

21/2021-Central Tax : Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

22/2021-Central Tax : Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

23/2021-Central Tax : Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

24/2021-Central Tax : Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.

25/2021-Central Tax : Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

26/2021-Central Tax : Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

27/2021-Central Tax : Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

43rd GST Council Meeting

148/04/2021-GST : Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

15/2021-Central Tax : Seeks to make fourth amendment (2021) to CGST Rules, 2017.

08/2021-Central Tax : Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

09/2021-Central Tax : Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods