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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Amends notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[IGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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2. 

Amends notification No. 06/2019-Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[UTGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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3. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
[UTGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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4. 

Amends notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
[IGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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5. 

Amends notification No. 06/2019-Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[CGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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6. 

Amends notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.
[IGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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7. 

Amends notification No. 11/2017-Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
[CGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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8. 

Amends notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
[CGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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9. 

Amends Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.
[IGST Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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10. 

Amends notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in CGST rate of goods.
[UTGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02.06.2021]
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11. 

Makes amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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12. 

Extends the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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13. 

Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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14. 

Amends 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.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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15. 

Amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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16. 

Rationalizes late fee for delay in filing of return in FORM GSTR-7.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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17. 

Rationalizes late fee for delay in filing of return in FORM GSTR-4.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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18. 

Rationalizes late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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19. 

Rationalizes 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.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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20. 

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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21. 

Extends the due date for FORM GSTR-1 for May, 2021 by 15 days.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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22. 

Appoints 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.
[CGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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23. 

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
[IGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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24. 

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
[UTGST Notifications: F.No. CBIC-20001/5/2021; Dated 01.06.2021]
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25. 

The Central Goods and Services Tax (Fourth Amendment) Rules, 2021.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 18.05.2021]
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26. 

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.
[CGST Circulars: F.No. CBEC-20/06/04/2020-GST; Dated 18.05.2021]
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27. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[UTGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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28. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[IGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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29. 

Extends specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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30. 

Third amendment (2021) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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31. 

Extends the due date of furnishing FORM GSTR-1 for April, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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32. 

Extends the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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33. 

Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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34. 

Amends notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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35. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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36. 

Second amendment (2021) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 27.04.2021]
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37. 

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
[CGST Notifications: F.No. 20/16/38/2020-GST; Dated 30.03.2021]
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