CGST Tax Notification

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

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.

Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

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

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

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.

Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

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

Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.