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

1. 

Supersedes notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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2. 

Supersedes notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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3. 

Supersedes notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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4. 

Supersedes notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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5. 

Supersedes notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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6. 

Supersedes notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31.12.2021]
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7. 

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
[CGST Circulars: F.No. CBIC-20021/04/2021-GST; Dated 30.12.2021]
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8. 

Amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20013/7/2021-GST]; Dated 29.12.2021]
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9. 

Amends Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018.
[IGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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10. 

Amends Notification No 21/2018- Central Tax (Rate) dated 26.07.2018.
[CGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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11. 

Amends Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018.
[UTGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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12. 

Amends Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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13. 

Amends Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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14. 

Amends Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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15. 

Amends Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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16. 

Amends Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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17. 

Amends Notification No 1/2017-Compensation Cess (Rate) dated 28.06.2017.
[C Cess Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section CBEC; Dated 28.12.2021]
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18. 

Amends Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. CBIC-190354/281/2021-TRU Section-CBEC; Dated 28.12.2021]
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19. 

Appoints the 1st day of January, 2022, as the date on which the provisions of sections 108, 109 and 113 to 122 of the e Finance Act, 2021 (13 of 2021) shall come into force.
[CGST Notifications: F.No. CBIC-20006/26/2021-GST; Dated 21.12.2021]
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20. 

Notifies the 1st day of January, 2022, as the date from which 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, No. 35/2021–Central Tax, shall come into force.
[CGST Notifications: F.No. CBIC-20006/26/2021-GST; Dated 21.12.2021]
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21. 

GST on service supplied by restaurants through e-commerce operators.
[CGST Circulars: F.No. CBIC-190354/207/2021-TRU Section-CBEC; Dated 17.12.2021]
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22. 

Makes amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/32/2021-GST; Dated 01.12.2021]
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23. 

Amends Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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24. 

Amends Notification No 17/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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25. 

Amends Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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26. 

Amends Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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27. 

Amends Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TR; Dated 18.11.2021]
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28. 

Amends Notification No 12/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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29. 

Amends Notification No 11/2017-Central Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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30. 

Amends Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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31. 

Amends Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 18.11.2021]
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32. 

Further amends notification No. 01/2021-Union Territory Tax (Rate) dated 28-06-2021.
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 18.11.2021]
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33. 

Further amends notification No. 01/2021-Integrated Tax (Rate) dated 28-06-2021.
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 18.11.2021]
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34. 

Further amends notification No. 01/2021-Central Tax (Rate) dated 28-06-2021.
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 18.11.2021]
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35. 

Clarification on certain refund related issues.
[CGST Circulars: F.No. CBIC-20021/4/2021-GST; Dated 17.11.2021]
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36. 

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020.
[CGST Circulars: F.No. CBEC-20/16/38/2020-GST; Dated 17.11.2021]
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37. 

Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017.
[CGST Instructions: F.No. CBEC-20/16/05/2021-GST; Dated 02.11.2021]
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38. 

Amends Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 27.10.2021]
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39. 

Amends Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 27.10.2021]
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40. 

Amends Notification No 1/2017-Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 27.10.2021]
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