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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021.
[CGST Circulars: F.No. CBIC-20006/17/2021-GST; Dated 06.09.2021]
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2. 

Extends 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.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29.08.2021]
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3. 

Extends FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29.08.2021]
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4. 

Seventh amendment (2021) to CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29.08.2021]
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5. 

Exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
[CGST Notifications: F.No. CBEC-20001/5/2021-GST; Dated 30.07.2021]
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6. 

Amends 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.
[CGST Notifications: F.No. CBIC-20001/5/2021-GST; Dated 30.07.2021]
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7. 

Notifies section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
[CGST Notifications: F.No. CBIC-20001/5/2021-GST; Dated 30.07.2021]
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8. 

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
[CGST Circulars: F.No. CBIC-20006/10/2021; Dated 20.07.2021]
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9. 

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
[CGST Notifications: F.No. CBEC 20/16/38/2020-GST Part I; Dated 30.06.2021]
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