GST Notifications 2021

No

Subject

Notification
1 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods Notification No.1/2021-State Tax (Rate)
2 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 43rd meeting held on 28.05.2021 Notification No.2/2021-State Tax (Rate)
3 Seeks to amend 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 Notification No.3/2021-State Tax (Rate)
4 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 Notification No.4/2021-State Tax (Rate)
5 Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 Notification No.5/2021-State Tax (Rate)
6 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 Notification No.6/2021-State Tax (Rate)
7 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 Notification No.7/2021-State Tax (Rate)
8 Seeks to amend notification No. 1/2017- Central Tax (Rate) Notification No.8/2021-State Tax (Rate)
9 Seeks to amend notification No. 2/2017- Central Tax (Rate) Notification No.9/2021-State Tax (Rate)
10 Seeks to amend notification No. 4/2017- Central Tax (Rate) Notification No.10/2021-State Tax (Rate)
11 Seeks to amend notification No. 39/2017- Central Tax (Rate) Notification No.11/2021-State Tax (Rate)
12 Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 Notification No.12/2021-State Tax (Rate)
13 Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017 Notification No.13/2021-State Tax (Rate)
14 Seeks to further amend notification No.01/2017-Central Tax (Rate) dated 28-06-2017 Notification No.14/2021-State Tax (Rate)
Corrigendum
15 Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 Notification No.15/2021-State Tax (Rate)
16 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 Notification No.16/2021-State Tax (Rate)
17 Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 Notification No.17/2021-State Tax (Rate)
18 Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017 Notification No.18/2021-State Tax (Rate)
19 Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017 Notification No.19/2021-State Tax (Rate)
20 Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018 Notification No.20/2021-State Tax (Rate)
21 Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017 Notification No.21/2021-State Tax (Rate)
22 Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017 Notification No.22/2021-State Tax (Rate)
No

Subject

Notification
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 Separate notification not issued by State
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