- 27/2021-Central Tax dated 01.06.2021 – Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. PDF
- 26/2021-Central Tax dated 01.06.2021 – Seeks to extend the due date for furnishing of FORM ITC-04 for QE March 2021 to 30.06.2021. PDF
- 25/2021-Central Tax dated 01.06.2021 – Seeks to extend the due date for filing FORM GSTR-4 for the financial year 2020-21 to 31.07.2021. PDF
- 24/2021-Central Tax dated 01.06.2021 – Seeks to amend notification no. 14/2021-Central Tax in order to extend the due date of compliances which fall during the period from “15.04.2021 to 29.06.2021” till 30.06.2021. PDF
- 23/2021-Central Tax dated 01.06.2021 – Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. PDF
- 22/2021-Central Tax dated 01.06.2021 – Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. PDF
- 21/2021-Central Tax dated 01.06.2021 – Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. PDF
- 20/2021-Central Tax dated 01.06.2021 – Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM. PDF
- 19/2021-Central Tax dated 01.06.2021 – 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. PDF
- 18/2021-Central Tax dated 01.06.2021 – Seeks to provide relief by lowering of an interest rate for a specified time for tax periods March 2021 to May 2021. PDF
- 17/2021-Central Tax dated 01.06.2021 – Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. PDF
- 16/2021-Central Tax dated 01.06.2021 – 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. PDF
- 15/2021-Central Tax dated 18.05.2021 – Seeks to make fourth amendment (2021) to CGST Rules, 2017. PDF
- 14/2021-Central Tax dated 01.05.2021 – Seeks to extend 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. PDF
- 13/2021-Central Tax dated 01.05.2021 – Seeks to make third amendment (2021) to CGST Rules. PDF
- 12/2021-Central Tax dated 01.05.2021 – Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 PDF
- 11/2021-Central Tax dated 01.05.2021 – Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. PDF
- 10/2021-Central Tax dated 01.05.2021 – Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 PDF
- 09/2021-Central Tax dated 01.05.202 – Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods. PDF
- 08/2021-Central Tax dated 01.05.2021 – Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. PDF
- 07/2021-Central Tax dated 27.04.2021 – Seeks to make second amendment (2021) to CGST Rules.. PDF
- 06/2021-Central Tax dated 30.03.2021 – Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. PDF
- 05/2021-Central Tax dated 08.03.2021 – Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. PDF
- 04/2021-Central Tax dated 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. PDF
- 03/2021-Central Tax dated 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. PDF
- 02/2021-Central Tax dated 12.01.2021 – Notifying amendment to jurisdiction of Central Tax officers. PDF
- 01/2021-Central Tax dated 01.01.2021 – Seeks to make amendment (2021) to CGST Rules, 2017. PDF
- Notification No.01/2021 dated 01-01-2021 of Central Tax- Seeks to make amendment (2021) to CGST Rules, 2017-Rule 59(6) introduced. PDF
- Circular No. 149/05/2021-GST dated 17th June 2021:-Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. PDF
- Circular No. 150/05/2021-GST dated 17th June 2021:-Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). PDF
- Notification no.06/2021 -Central Tax (Rate) dated 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. PDF
- Notification no.07/2021 -Central Tax (Rate) dated 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. PDF
- Notification no.08/2021 -Central Tax (Rate) dated 30.09.2021-Seeks to amend notification No. 1/2017- Central Tax (Rate) PDF
- Notification no.09/2021 -Central Tax (Rate) dated 30.09.2021-Seeks to amend notification No. 2/2017- Central Tax (Rate) PDF
- Notification no. 10/2021 -Central Tax (Rate) dated 30.09.2021-Seeks to amend notification No. 4/2017- Central Tax (Rate) PDF
- Notification no. 11/2021 -Central Tax (Rate) dated 30.09.2021-Seeks to amend notification No. 39/2017- Central Tax (Rate) PDF
- Notification no. 12/2021 -Central Tax (Rate) dated 30.09.2021-Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 PDF