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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[UTGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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2. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[IGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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3. 

Extends 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.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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4. 

Third amendment (2021) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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5. 

Extends the due date of furnishing FORM GSTR-1 for April, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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6. 

Extends the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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7. 

Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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8. 

Amends notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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9. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.05.2021]
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10. 

Second amendment (2021) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 27.04.2021]
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11. 

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
[CGST Notifications: F.No. 20/16/38/2020-GST; Dated 30.03.2021]
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12. 

Clarifies certain refund related issues.
[CGST Circulars: F.No. CBEC-20/23/03/2020-GST; Dated 12.03.2021]
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13. 

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
[CGST Notifications: F.No. CBEC-20/13/01/2019-GST; Dated 08.03.2021]
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14. 

Extends 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.
[CGST Notifications: F.No. CBEC-20/06/13/2020-GST; Dated 28.02.2021]
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15. 

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 23.02.2021]
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16. 

Notifies persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.
[CGST Notifications: F.No. CBEC-20/06/02/2020-GST; Dated 23.02.2021]
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17. 

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
[CGST Circulars: F.No. CBEC-20/06/01/2021-GST; Dated 11.02.2021]
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