📌 No. 01/2021-Central Tax
This notification is an amendment to the Central Goods and Services Tax (CGST) Rules, 2017 in India. The Central Government is exercising its powers under section 164 of the CGST Act, 2017 to make these changes based on recommendations from the Council. The new rules will be called the Central Goods and Services Tax (Amendment) Rules, 2021 and will come into force on the date of their publication in the Official Gazette.
The amendment inserts a new sub-rule (6) in rule 59 of the CGST Rules, 2017. This new sub-rule states that a registered person will not be allowed to furnish details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 if they have not furnished the return in FORM GSTR-3B for the preceding two months. Similar restrictions are placed on registered persons required to furnish returns for every quarter and those restricted from using the amount available in their electronic credit ledger to discharge their tax liability in excess of 99% of such tax liability under rule 86B.
📌 No. 02/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017. The amendment is to the notification number 2/2017 - Central Tax, dated June 19, 2017.
The amendment includes changes to Table I, specifically in column (4) for Sl. No. 7 and Sl. No. 14, where the entries for 7.4.2 and 14.4.1 are being replaced with new entries for Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi, and Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai, respectively.
Additionally, a new Note 1 and Note 2 are being added to Table III, specifying the jurisdiction of the Commissioner (Appeals I) Delhi and Commissioner (Appeals II) Mumbai over certain areas in Delhi and Mumbai.
The principal notification was last amended on January 29, 2019.
📌 No. 03/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding the Central Goods and Services Tax Act, 2017. The notification states that the provisions of sub-sections (6B) or (6C) of section 25 of the Act shall not apply to certain categories of persons. These categories include non-citizens of India, Departments or establishments of the Central or State Governments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under sub-section (9) of section 25 of the Act. This notification supersedes a previous notification issued on March 23, 2020.
📌 No. 04/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 04/2021 – Central Tax) on 28th February 2021. This notification amends the previously published Gazette notification No. 95/2020 - Central Tax, dated 30th December 2020. The amendment changes the date from "28.02.2021" to "31.03.2021" in the principal notification, based on the recommendations of the Council and the powers granted under section 44 of the Central Goods and Services Tax Act, 2017.
📌 No. 05/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 05/2021) to amend a previous notification (No. 13/2020) related to Central Goods and Services Tax (CGST) rules. The amendment pertains to sub-rule (4) of rule 48 and lowers the threshold from "one hundred crore rupees" to "fifty crore rupees" in the first paragraph of the original notification. This change will come into effect on April 1, 2021. The principal notification was last amended on November 10, 2020.
📌 No. 06/2021-Central Tax
The Government of India has issued a notification (No. 06/2021 – Central Tax) to amend the previous notification (No. 89/2020 – Central Tax) regarding the Central Goods and Services Tax Act, 2017. The deadline for certain provisions has been extended from March 31, 2021, to June 30, 2021, and the effective date has been changed from April 1, 2021, to July 1, 2021. The amendments were made based on the recommendations of the Council and in exercise of the powers conferred by section 128 of the Act.
📌 No. 07/2021-Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces the Central Goods and Services Tax (Second Amendment) Rules, 2021, which amend the Central Goods and Services Tax Rules, 2017. The amendment allows registered persons who are registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC), during the period from the 27th day of April, 2021 to the 31st day of May, 2021. The notification was published in the Gazette of India on April 27, 2021.
📌 No. 08/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 08/2021 – Central Tax, dated May 1, 2021. This notification amends the notification No. 13/2017 – Central Tax, dated June 28, 2017, regarding the late fee for filing GST returns.
The amendment inserts a new table in the first proviso of the original notification, which specifies the late fee rates for different categories of taxpayers based on their aggregate turnover in the preceding financial year. The new rates are as follows:
1. Taxpayers having an aggregate turnover of more than 5 crores in the preceding financial year: 9% for the first 15 days from the due date and 18% thereafter.
2. Taxpayers having an aggregate turnover of up to 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39: Nil for the first 15 days from the due date, 9% for the next 15 days, and 18% thereafter.
3. Taxpayers having an aggregate turnover of up to 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39: Nil for the first 15 days from the due date, 9% for the next 15 days, and 18% thereafter.
4. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39: Nil for the first 15 days from the due date, 9% for the next 15 days, and 18% thereafter.
This notification shall be deemed to have come into force with effect from April 18, 2021.
📌 No. 09/2021-Central Tax
This notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs makes further amendments to a previous notification related to the Central Goods and Services Tax Act, 2017. The amendment waives the late fee for failing to furnish returns in FORM GSTR -3B by the due date for certain classes of registered persons for the tax periods of March and April 2021. The waiver applies to taxpayers with an aggregate turnover of more than 5 crores for 15 days from the due date, and to taxpayers with an aggregate turnover of up to 5 crores for 30 days from the due date. This notification is deemed to have come into force from April 20, 2021.
📌 No. 10/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 10/2021 – Central Tax, dated 1st May 2021. This notification amends the previous notification No. 21/2019 - Central Tax, dated 23rd April 2019, by adding a new proviso to the third paragraph. The new proviso states that certain persons shall furnish the return in FORM GSTR -4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, up to the 31st day of May, 2021. This notification is deemed to have come into force with effect from the 30th day of April, 2021.
📌 No. 11/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It extends the deadline for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker during the period from January 1, 2021 to March 31, 2021. The new deadline is May 31, 2021. This notification is effective from April 25, 2021.
📌 No. 12/2021-Central Tax
This notification is an amendment to a previous notification (No. 83/2020 – Central Tax, dated 10th November, 2020) issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The amendment extends the deadline for registered persons required to furnish return under section 39 of the Central Goods and Services Tax Act, 2017, to file their outward supply details in FORM GSTR-1 for the tax period April, 2021. The new deadline is the twenty-sixth day of the month succeeding the said tax period. The notification was made by the Commissioner on the recommendations of the Council, in exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017.
📌 No. 13/2021-Central Tax
This notification is from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces the Central Goods and Services Tax (Third Amendment) Rules, 2021. These rules will be called the Central Goods and Services Tax (Third Amendment) Rules, 2021 and will come into force on the date of their publication in the Official Gazette.
The rules make two amendments to the Central Goods and Services Tax Rules, 2017:
1. In sub-rule (4) of rule 36, after the first proviso, a new proviso is inserted which states that for the period of April and May, 2021, the return in FORM GSTR -3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.
2. In sub-rule (2) of rule 59, a new proviso is inserted which states that a registered person may furnish details for the month of April, 2021 using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.
The notification is signed by Rajeev Ranjan, Under Secretary to the Government of India. The principal rules were published in the Gazette of India on June 19, 2017 and were last amended on April 27, 2021.
📌 No. 14/2021-Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Due to the ongoing COVID-19 pandemic, the government has extended the time limit for completion or compliance of any action under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, and Union Territory Goods and Services Tax Act, 2017. The extension applies to any time limit that falls between April 15, 2021, and May 30, 2021, and is extended to May 31, 2021. This applies to various actions such as completion of proceedings, passing of orders, filing of appeals, and furnishing of documents, among others. However, the extension does not apply to certain provisions of the Acts, such as Chapter IV, sections 25, 27, 31, among others. Additionally, the time limit for completion of certain actions specified under rule 9 of the Central Goods and Services Tax Rules, 2017, is extended to June 15, 2021. The notification came into force on April 15, 2021.
📌 No. 15/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding changes to the Central Goods and Services Tax (CGST) Rules, 2017. The notification is numbered 15/2021 – Central Tax and was issued on May 18, 2021. The changes are being made in exercise of the powers conferred by section 164 of the CGST Act, 2017, based on the recommendations of the Council. The new rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2021 and will come into force on the date of their publication in the Official Gazette.
The specific changes being made include:
1. In rule 23, sub-rule (1), after the words “date of the service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,” shall be inserted.
2. In rule 90, sub-rule (3), a new proviso is being added to exclude the time period from the date of filing of the refund claim in FORM GST RFD -01 till the date of communication of the deficiencies in FORM GST RFD -03 by the proper officer, in respect of any fresh refund claim filed by the applicant after rectification of the deficiencies.
3. In rule 90, after sub-rule (4), two new sub-rules are being inserted to allow the applicant to withdraw the refund application before issuance of the provisional refund sanction order and to credit back any amount debited by the applicant from the electronic credit or cash ledger while filing the application for refund.
4. In rule 92, the proviso to sub-rule (1) is being omitted and in sub-rule (2), the word and letter “Part B” is being substituted with “Part A” and a new prov
📌 No. 16/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, regarding the implementation of a provision in the Finance Act, 2021. The notification states that the Central Government has appointed June 1, 2021, as the date on which the provisions of section 112 of the Finance Act, 2021 shall come into force. The notification is signed by Rajeev Ranjan, Under Secretary to the Government of India. This notification will be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii).
📌 No. 17/2021-Central Tax
This is a notification issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India. It announces an amendment to a previous notification (No. 83/2020 – Central Tax, dated the 10th November, 2020) regarding the Central Goods and Services Tax Act, 2017. The amendment adds the month of May 2021 to the second proviso of the original notification, which previously only mentioned April 2021. This notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on June 1, 2021.
📌 No. 18/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding amendments to the Central Goods and Services Tax (CGST) Act, 2017. The notification was issued on June 1, 2021, and makes further amendments to an earlier notification (No. 13/2017 – Central Tax) dated June 28, 2017.
The key amendments include:
1. Substitution of the words "required to furnish the returns in FORM GSTR -3B, but fail to furnish the said return along with payment of tax" with "liable to pay tax but fail to do so" in the first proviso of the first paragraph.
2. Substitution of the words "Tax period" with "Month/Quarter" in the heading of column 4 of the Table.
3. Substitution of serial numbers 4, 5, 6, and 7 in the Table with new provisions related to taxpayers having different aggregate turnover in the preceding financial year and the applicable late fees for failing to pay tax on time.
The notification also states that it shall be deemed to have come into force with effect from May 18, 2021.
📌 No. 19/2021-Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces further amendments to a previous notification regarding the Central Goods and Services Tax (CGST) Act of 2017. Specifically, it modifies the late fee waiver period for different classes of registered persons who failed to furnish their returns by the due date. The new Table outlines the class of registered persons, the tax period, and the period for which the late fee is waived. Additionally, provisos have been inserted to waive the total amount of late fee for registered persons who failed to furnish their returns for the months/quarter of July 2017 to April 2021 by the due date, but furnish the said return between June 1, 2021, and August 31, 2021. The amount of late fee waived depends on the total amount of central tax payable and the registered person's aggregate turnover in the preceding financial year.
📌 No. 20/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, regarding an amendment to the Central Goods and Services Tax Act, 2017. The notification states that the total amount of late fees payable under section 47 of the Act for the tax period June 2021 onwards or quarter ending June 2021 onwards, shall be waived for certain classes of registered persons who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date. The waiver amount varies based on the class of registered persons and their aggregate turnover in the preceding financial year. The notification also provides a table specifying the amount of waiver for each class of registered persons. This notification is exercising the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017, and is based on the recommendations of the Council.
📌 No. 21/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 21/2021 – Central Tax) dated 1st June 2021, making further amendments to the notification No. 73/2017 – Central Tax, dated 29th December 2017. The amendment waives the total amount of late fee payable under section 47 of the Central Goods and Services Tax Act, 2017 for financial year 2021-22 onwards, by registered persons who fail to furnish the return in FORM GSTR -4 by the due date, provided that the late fee is in excess of two hundred and fifty rupees where the total amount of central tax payable in the said return is nil, or in excess of one thousand rupees for registered persons other than those covered under the first clause. The notification is to be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i).
📌 No. 22/2021-Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It states that the government has waived the late fee for any registered person required to deduct tax at source under the Central Goods and Services Tax Act, 2017 for failing to furnish the return in FORM GSTR-7 for the month of June 2021 onwards, by the due date. However, the waiver is only for an amount exceeding twenty-five rupees for every day of delay, up to a maximum waiver of one thousand rupees. This notification was issued on June 1, 2021.
📌 No. 23/2021-Central Tax
This is a notification issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to a previous notification (No. 13/2020 - Central Tax) related to the Central Goods and Services Tax (CGST) Rules, 2017. The amendment is being made in exercise of powers conferred by sub-rule (4) of rule 48 of the CGST Rules, 2017, and on the recommendations of the Council.
The amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of the principal notification.
The notification is signed by Rajeev Ranjan, Under Secretary to the Government of India. The principal notification was last amended on March 8, 2021, vide notification number 05/2021 – Central Tax.
📌 No. 24/2021-Central Tax
This is a notification published by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The notification exercises the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017, and makes amendments to a previous notification (No. 14/2021-Central Tax, dated May 1, 2021).
The amendments extend the deadlines for certain actions specified in the original notification. The new deadlines are as follows:
1. In clause (i): The deadline of May 30, 2021 is extended to June 29, 2021, and the deadline of May 31, 2021 is extended to June 30, 2021.
2. In the proviso to clause (i): The deadline of May 31, 2021 is extended to June 30, 2021, and the deadline of June 15, 2021 is extended to July 15, 2021.
3. In clause (ii): The deadline of May 30, 2021 is extended to June 29, 2021, and the deadline of May 31, 2021 is extended to June 30, 2021.
The notification comes into force with effect from May 30, 2021.
📌No. 25/2021-Central Tax
This is a notification from the Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It announces an amendment to a previous notification (No. 21/2019 - Central Tax, dated 23rd April 2019) related to the Central Goods and Services Tax Act, 2017. The amendment extends the deadline from May 31, 2021, to July 31, 2021, as mentioned in the second proviso of the third paragraph of the original notification. This amendment is deemed to have come into force from May 31, 2021.
📌 No. 26/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs regarding an amendment to a previous notification (No. 11/2021 - Central Tax, dated 1st May 2021) related to the Central Goods and Services Tax Act, 2017. The amendment substitutes the date "31st day of May, 2021" with "30th day of June, 2021" in the first paragraph of the original notification. This amendment is deemed to have come into force from the 31st day of May, 2021.
📌 No. 27/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 27/2021 – Central Tax, further amending the Central Goods and Services Tax (CGST) Rules, 2017. The amendments pertain to Rule 26, Rule 36, and Rule 59 of the CGST Rules, 2017 and are effective from May 31, 2021, June 1, 2021, and June 1, 2021, respectively. The notification also specifies that the rules shall come into force on the date of their publication in the Official Gazette. The principal rules were last amended vide notification No. 15/2021 - Central Tax, dated May 18, 2021.
📌 No. 28/2021-Central Tax
This is a notification from the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It waives the penalty for non-compliance under section 125 of the Central Goods and Services Tax Act, 2017 for any registered person who fails to comply with the provisions of notification No.14/2020 - Central Tax. The waiver applies between the period from December 1, 2020 to September 30, 2021. This notification is issued in exercise of the powers conferred by section 128 of the said Act, on the recommendations of the Council, and in supersession of notification No. 89/2020 – Central Tax, dated November 29, 2020.
📌 No. 29/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 29/2021 – Central Tax) that appoints August 1, 2021 as the date on which the provisions of sections 110 and 111 of the Finance Act, 2021 will come into force. This notification will be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii). The notification was issued by Rajeev Ranjan, Under Secretary to the Government of India.
📌 No. 30/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification to amend the Central Goods and Services Tax (CGST) Rules, 2017. The amendments will come into effect from 1st August, 2021. The key changes include:
1. Substitution of Rule 80: The rule related to annual return has been substituted. Now, every registered person, other than those specified, will have to furnish an annual return for every financial year electronically in FORM GSTR-9 on or before the 31st of December following the end of such financial year. Additionally, those whose aggregate turnover exceeds five crore rupees during a financial year will also have to furnish a self-certified reconciliation statement in FORM GSTR-9C along with the annual return.
2. Changes in FORM GSTR-9: Instructions for FORM GSTR-9 have been updated to include changes for FY 2020-21.
3. Changes in FORM GSTR-9C: Certain changes have been made in FORM GSTR-9C, including the addition of new entries in Part A, modification in the verification section, and omission of Part B Certification.
These amendments aim to streamline the process of filing annual returns and reconciliation statements under the CGST Rules, 2017.
📌 No. 31/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued a notification (No. 31/2021 – Central Tax) on July 30, 2021. The notification exempts registered persons with an aggregate turnover of up to two crore rupees in the financial year 2020-21 from filing an annual return for that financial year. This exemption is applicable from August 1, 2021. The notification was issued by the Commissioner on the recommendations of the Council, and is in exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017.
📌 No. 32/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 32/2021 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017. These amendments will be known as the Central Goods and Services Tax (Seventh Amendment) Rules, 2021 and will come into force on the date of their publication in the Official Gazette.
The key amendments are:
1. In rule 26, sub-rule (1) of the CGST Rules, 2017:
a. The fourth proviso is amended to extend the deadline for furnishing annual returns from August 31, 2021, to October 31, 2021.
b. All provisos will be omitted effective November 1, 2021.
2. In rule 138E of the CGST Rules, 2017, a new proviso is added effective May 1, 2021. This proviso exempts the restriction on e-way bills for the period from May 1, 2021, to August 18, 2021, if the GSTR-3B, GSTR-1, or GST CMP-08 returns have not been furnished for March 2021 to May 2021.
3. In FORM GST ASMT-14:
a. Words are added to include the Order Reference Number and date.
b. The words "for conducting business without registration despite being liable for registration" are omitted.
c. The word "Address" is added at the end under "Designation."
These amendments were made in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council.
📌 No. 33/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 33/2021 – Central Tax, dated 29th August 2021. This notification makes further amendments in the notification No. 76/2018 – Central Tax, dated 31st December 2018. The amendment is related to section 128 of the Central Goods and Services Tax Act, 2017. Specifically, the figures, letters, and words "31st day of August, 2021" are substituted with "30th day of November, 2021" in the ninth and tenth provisos of the said notification, wherever they occur. This notification was issued by Rajeev Ranjan, Under Secretary to the Government of India. The principal notification was last amended vide notification number 19/2021 – Central Tax, dated the 1st June, 2021.
📌 No. 34/2021-Central Tax
This notification from the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India, partially modifies two previous notifications regarding the Central Tax. It extends the time limit for making an application for revocation of cancellation of registration under section 30 of the Central Goods and Services Tax Act, 2017, if the registration was cancelled under clauses (b) or (c) of sub-section (2) of section 29 of the Act and the time limit for making such application falls between March 1, 2020, and August 31, 2021. The new time limit for making such an application is extended up to September 30, 2021.
📌 No. 35/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification to amend the Central Goods and Services Tax (CGST) Rules, 2017. The notification is called the Central Goods and Services Tax (Eighth Amendment) Rules, 2021. The amendments include:
1. Rule 10A of the CGST Rules, 2017 has been amended to require that the bank account details provided by a registered person must be in their name and linked to their Permanent Account Number (PAN). Additionally, in the case of a proprietorship concern, the proprietor's PAN must also be linked with their Aadhaar number.
2. A new rule 10B has been inserted, which requires certain registered persons to undergo Aadhaar authentication in order to be eligible for filing of application for revocation of cancellation of registration, filing of refund application, and refund of integrated tax paid on goods exported out of India.
3. Rule 23 of the CGST Rules, 2017 has been amended to include a reference to rule 10B.
4. Rule 45 of the CGST Rules, 2017 has been amended to change the period for filing of details of inward supplies from a quarter to a specified period.
5. Rule 59 of the CGST Rules, 2017 has been amended to change the period for filing of return for outward supplies from two months to one month.
6. Rule 89 of the CGST Rules, 2017 has been amended to include a reference to rule 10B and to allow for filing of refund applications in certain cases where the transaction is later considered to be an inter-state supply.
7. Rule 96 of the CGST Rules, 2017 has been amended to include a requirement for the applicant to have undergone Aadhaar authentication in the manner provided in rule 10B.
8. A new rule 96C has been inserted, which defines "bank account" for the purposes of certain rules
📌 No. 36/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 36/2021- Central Tax) dated 24th September 2021, amending the previous notification (No. 03/2021- Central Tax) dated 23rd February 2021. The amendment inserts the words "sub-section (6A) or" in the first paragraph of the earlier notification, following the words "hereby notifies that the provisions of". This amendment is made in exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017, based on the recommendations of the Council. The notification is published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
📌 No. 37/2021-Central Tax
The Government of India has published a notification in the Gazette of India, announcing the Central Goods and Services Tax (Ninth Amendment) Rules, 2021. These rules further amend the Central Goods and Services Tax Rules, 2017. The amendments include changing the time period for retaining electronic records from four years to five years, and making several modifications to FORM GST DRC -03. The new rules will come into force on the date of their publication in the Official Gazette, unless otherwise specified.
📌 No. 38/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 38/2021 – Central Tax. The notification announces that the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 will come into force on January 1, 2022. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on December 21, 2021.
📌 No. 39/2021-Central Tax
The Government of India's Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 39/2021 – Central Tax) appointing January 1, 2022 as the date on which certain provisions of the Finance Act, 2021 will come into force. These provisions include sections 108, 109, and 113 to 122. The notification was issued by the Central Government in exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021. The notification was signed by Rajeev Ranjan, Under Secretary to the Government of India. The notification will be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii).
📌 No. 40/2021-Central Tax
The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued a notification (No. 40/2021) making certain amendments to the Central Goods and Services Tax (CGST) Rules, 2017. These amendments are being made in exercise of the powers conferred by section 164 of the CGST Act, 2017, and on the recommendations of the Council.
The amendments include changes to the following rules:
1. Rule 36: Substitution of sub-rule (4) regarding the availability of input tax credit for invoices or debit notes.
2. Rule 80: Insertion of new sub-rules (1A) and (3A) regarding the due date for filing the annual return and the reconciliation statement for the financial year 2020-2021.
3. Rule 95: Insertion of a proviso in sub-rule (3) regarding the availability of refund for tax paid on invoices without a Unique Identity Number.
4. Rule 142: Substitution of certain words and phrases in sub-rules (3) and (5) regarding the detention or seizure of goods and conveyance.
5. Insertion of a new rule 144A regarding the recovery of penalty by sale of goods or conveyance detained or seized in transit.
6. Substitution of rule 154 regarding the disposal of proceeds of sale of goods or conveyance and movable or immovable property.
7. Amendments to rules 159, 144, and 147 regarding the forms to be used for various processes under the CGST Rules.
These amendments will come into force on the date of their publication in the Official Gazette, except for the changes to rule 36(4) and the insertion of rule 144A, which will come into force from the 1st day of January, 2022.
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