Notification

Date Title Brief Image View
31/12/2021

Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

notfctn-22-2021-cgst-rate

31/12/2021

Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.

notfctn-21-2021-cgst-rate

30/12/2021

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

Circular-168-2021-GST

29/12/2021

Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.

notfctn-40-central-tax-english-2021

28/12/2021

Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018

notfctn-20-2021-cgst-rate

28/12/2021

Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.

notfctn-19-2021-cgst-rate

28/12/2021

Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.

Circular-168-2021-GST

21/12/2021

Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.

notfctn-39-central-tax-english-2021

21/12/2021

Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.

notfctn-38-central-tax-english-2021

17/12/2021

GST on service supplied by restaurants through e-commerce operators – reg.

Circular-167-2021-GST

01/12/2021

Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.

notfctn-37-central-tax-english-2021

18/11/2021

Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017

notfctn-17-2021-cgst-rate

18/11/2021

Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

notfctn-16-2021-cgst-rate

18/11/2021

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

notfctn-15-2021-cgst-rate

18/11/2021

Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021

notfctn-14-2021-cgst-rate

17/11/2021

Circular on Clarification on refund related issues

Circular-166-22-2021-GST

17/11/2021

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

circular-final-165-21-2021

06/10/2021

Clarifications regarding applicable GST rates & exemptions on certain services.

Circular No. 164_2021_GST

06/10/2021

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.

Circular No. 163_18_2021_GST

30/09/2021

Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

notfctn-12-2021-cgst-rate

30/09/2021

Seeks to amend notification No. 39/2017- Central Tax (Rate)

notfctn-11-2021-cgst-rate

30/09/2021

Seeks to amend notification No. 4/2017- Central Tax (Rate)

notfctn-10-2021-cgst-rate

30/09/2021

Seeks to amend notification No. 2/2017- Central Tax (Rate)

notfctn-09-2021-cgst-rate

30/09/2021

Seeks to amend notification No. 1/2017- Central Tax (Rate)

notfctn-08-2021-cgst-rate

30/09/2021

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

notfctn-07-2021-2020-cgst-rate

30/09/2021

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

notfctn-06-2021-2020-cgst-rate

25/09/2021

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.

Circular No. 162_18_2021_GST

24/09/2021

Amendment of Notification No. 03/2021 dated 23.02.2021.

notfctn-36-central-tax-english-2021

24/09/2021

Amendment (Eighth Amendments, 2021) of the CGST Rules, 2017

notfctn-35-central-tax-english-2021

20/09/2021

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

Circular No. 161_14_2021_GST

20/09/2021

Clarification in respect of certain GST related issues

Circular No. 160_14_2021_GST

20/09/2021

Clarification on doubts related to scope of “Intermediary”

Circular No. 159_14_2021_GST

06/09/2021

Clarification regarding extension of time limit to apply for revocation of cancellation of registration

Circular No. 158_14_2021_GST

29/08/2021

Extending the 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.

notfctn-34-central-tax-english-2021

29/08/2021

Extending FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

notfctn-33-central-tax-english-2021

29/08/2021

Extending 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

notfctn-32-central-tax-english-2021

30/07/2021

Exemption of taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

notfctn-31-central-tax-english-2021

30/07/2021

Amendment of Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21

notfctn-30-central-tax-english-2021

30/07/2021

Notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

notfctn-29-central-tax-english-2021

20/07/2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

01/07/2021

GST AMNESTY SCHEME AND BENEFITS

GST AMNESTY SCHEME AND BENEFITS

01/07/2021

CBIC makes it mandatory to declare HSN Code w.e.f. 01.04.2021

CBIC makes it mandatory to declare HSN Code w.e.f. 01.04.2021

17/06/2021

44TH GST COUNCIL MEETING

44TH GST COUNCIL MEETING

17/06/2021

BANK ACCOUNTS CANNOT BE ATTACHED AT THE COST OF RIGHT TO BUSINESS/PROFESSION, RULES MADRAS HC IN GST VIOLATION CASE

Bank Accounts cannot be Attached in matters related to GST Violation

08/03/2021

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021

notfctn-05-central-tax-english-2021

28/02/2021

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021

notfctn-04-central-tax-english-2021

23/02/2021

Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply

notfctn-03-central-tax-english-2021

12/01/2021

Notifying amendment to jurisdiction of Central Tax officers

notfctn-02-central-tax-english-2021

01/01/2021

Seeks to make amendment (2021) to CGST Rules, 2017

notfctn-01-central-tax-english-2021

31/01/2021

Amendment in Section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020)

notification_04_2

12/01/2021

Section 274 sub section (2B) of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect to the Faceless Penalty Scheme, 2021.

notification_no_3_2

12/01/2021

Faceless Penalty Scheme, 2021

notification_no_2_2

12/01/2021

Seeks to make amendment (2021) to CGST Rules, 2017

notfct

6/01/2021

The Special Court for the State of Tripura

notification_1_2021

1/01/2021

Seeks to make amendment (2021) to CGST Rules, 2017.

notfct

30/12/2020

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021

notfct

24/12/2020

‘Yamuna Expressway Industrial Development Authority’

notification_91_2020

22/12/2020

Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.

notfct

22/12/2020

Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.

notfct

22/12/2020

Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020)

notfct

15/12/2020

Sharing of information with "Secretary, Citizen Resources Information Department, Govt of Haryana"

notification90_2020

14/12/2020

Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

notf

1/12/2020

Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017

notfct

29/11/2020

Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.

no

10/11/2020

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.

notfct

10/11/2020

Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.

notfct

10/11/2020

Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.

notfct

10/11/2020

Seeks to notify special procedure for making payment of 35% as tax liability in first two month

notfct

10/11/2020

Seeks to notify class of persons under proviso to section 39(1).

notfct

10/11/2020

Seeks to extend the due date for FORM GSTR-1

notfct

10/11/2020

Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017

notfct

10/11/2020

Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.

notf

28/10/2020

Seeks to amend notification no. 41/2020-Central Tax date. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

,notfc

16/10/2020

To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

notf

16/10/2020

To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

notfct

16/10/2020

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

notfct

15/10/2020

Seeks to notify the number of HSN digits required on tax invoice.

notfctn-6-

15/10/2020

Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.

notf

15/10/2020

Seeks to notify the number of HSN digits required on tax invoice.

notf

15/10/2020

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

no

15/10/2020

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

notf

15/10/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.

notf

15/10/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

notfct

10/10/2020

Annual Return (GSTR-9)and Reconciliation Statement (GSTR 9C) for FY 2018-19

6/10/2020

6/10/2020

Special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020

13/06/2020

Applicability of TDS on Dividend