| 1 |
Seeks to
make amendment (2021) to CGST Rules, 2017 |
Notification No.1/2021-State Tax
|
| 2 |
Notifies
amendment to jurisdiction of Central Tax
officers |
Separate notification not
issued by State |
| 3 |
Seeks to
notify persons to whom provisions of
sub-section (6B) or sub-section (6C) of
section 25 of CGST Act will not apply |
Notification No.3/2021-State Tax |
| 4 |
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 |
Notification No.4/2021-State Tax |
| 5 |
Seeks to
implement e-invoicing for the taxpayers
having aggregate turnover exceeding Rs. 50
Cr from 01st April 2021 |
Notification No.5/2021-State Tax |
| 6 |
Seeks to
waive penalty payable for non-compliance of
provisions of Notification No. 14/2020 dated
21st March 2020 |
Notification No.6/2021-State Tax |
| 7 |
Seeks to
make second amendment (2021) to CGST Rules |
Notification No.7/2021-State Tax |
| 8 |
Seeks to
provide relief by lowering of interest rate
for the month of March and April, 2021 |
Notification No.8/2021-State Tax |
| 9 |
Seeks to
amend notification no. 76/2018-Central Tax
in order to provide waiver of late fees for
specified taxpayers and specified tax
periods |
Notification No.9/2021-State Tax |
| 10 |
Seeks to
extend the due date for filing FORM GSTR-4
for financial year 2020-21 to 31.05.2021 |
Separate notification not
issued by State |
| 11 |
Seeks to
extend the due date for furnishing of FORM
ITC-04 for the period Jan-March, 2021 till
31st May, 2021 |
Separate notification not
issued by State |
| 12 |
Seeks to
extend the due date of furnishing FORM
GSTR-1 for April, 2021 |
Separate notification not
issued by State |
| 13 |
Seeks to
make third amendment (2021) to CGST Rules |
Notification No.13/2021-State Tax |
| 14 |
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 |
Notification No.14/2021-State Tax |
|
15 |
Seeks to
make fourth amendment (2021) to CGST Rules,
2017 |
Notification No.15/2021-State Tax |
|
16 |
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 |
Notification No.16/2021-State Tax |
|
17 |
Seeks to
extend the due date for FORM GSTR-1 for May,
2021 by 15 days |
Separate notification not
issued by State |
|
18 |
Seeks to
provide relief by lowering of interest rate
for a specified time for tax periods March,
2021to May, 2021 |
Notification No.18/2021-State Tax |
|
19 |
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 |
Notification No.19/2021-State Tax |
|
20 |
Seeks to
rationalize late fee for delay in furnishing
of the statement of outward supplies in FORM
GSTR-1 |
Notification No.20/2021-State Tax |
|
21 |
Seeks to
rationalize late fee for delay in filing of
return in FORM GSTR-4 |
Notification No.21/2021-State Tax |
|
22 |
Seeks to
rationalize late fee for delay in filing of
return in FORM GSTR-7 |
Notification No.22/2021-State Tax |
|
23 |
Seeks to
amend Notification no. 13/2020-Central Tax
to exclude government departments and local
authorities from the requirement of issuance
of e-invoice |
Notification No.23/2021-State Tax |
|
24 |
Seeks to
amend 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 |
Notification No.24/2021-State Tax |
|
25 |
Seeks to
extend the due date for filing FORM GSTR-4
for financial year 2020-21 to 31.07.2021 |
Separate notification not
issued by State |
|
26 |
Seeks to
extend the due date for furnishing of FORM
ITC-04 for QE March, 2021 to 30.06.2021 |
Separate notification not
issued by State |
|
27 |
Seeks to
make amendments (Fifth Amendment, 2021) to
the CGST Rules, 2017 |
Notification No.27/2021-State Tax |
|
28 |
Seeks to
waive penalty payable for non-compliance of
provisions of Notification No. 14/2020 dated
21st March 2020 |
Notification No.28/2021-State Tax |
|
29 |
Seeks to
notify section 110 and 111 of the Finance
Act, 2021 w.e.f. 01.08.2021 |
Notification No.29/2021-State Tax |
|
30 |
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 |
Notification No.30/2021-State Tax |
|
31 |
Seeks to
exempt taxpayers having AATO upto Rs. 2
crores from the requirement of furnishing
annual return for FY 2020-21 |
Notification No.31/2021-State Tax |
|
32 |
Seeks to
make seventh amendment (2021) to CGST Rules,
2017 |
Notification No.32/2021-State Tax |
|
33 |
Seeks to
extend FORM GSTR-3B late fee Amnesty Scheme
from 31.08.2021 upto 30.11.2021 |
Notification No.33/2021-State Tax |
|
34 |
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 |
Notification No.34/2021-State Tax |
|
35 |
Seeks to
make amendments (Eighth Amendment, 2021) to
the CGST Rules, 2017 |
Notification No.35/2021-State Tax |
|
36 |
Seeks to
amend Notification No. 03/2021 dated
23.02.2021 |
Notification No.36/2021-State Tax |
| 37 |
Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017 |
Notification No.37/2021-State Tax |
| 38 |
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 |
Notification No.38/2021-State Tax |
| 39 |
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 |
Notification No.39/2021-State Tax |
| 40 |
Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017 |
Notification No.40/2021-State Tax |