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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Clarifications regarding applicable GST rates & exemptions on certain services.
[CGST Circulars: F.No. CBIC-190354/207/2021-TO (TRU-II)-CBEC; Dated 06.10.2021]
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2. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow.
[CGST Circulars: F.No. 190354/206/2021-TRU; Dated 06.10.2021]
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3. 

Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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4. 

Amends notification No. 39/2017-Central Tax (Rate)
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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5. 

Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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6. 

Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021.
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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7. 

Amends notification No. 39/2017-Union territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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8. 

Amends notification No. 40/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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9. 

Amends notification No. 4/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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10. 

Amends notification No. 2/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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11. 

Amends notification No. 4/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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12. 

Amends notification No. 4/2017-Union territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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13. 

Amends notification No. 2/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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14. 

Amends notification No. 2/2017-Union territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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15. 

Amends notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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16. 

Amends notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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17. 

Amends notification No. 1/2017-Union territory Tax (Rate).
[UTGST Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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18. 

Amends 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.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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19. 

Amends 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.
[CGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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20. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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21. 

Amends notification No. 09/2017-Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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22. 

Amends notification No. 08/2017-Integrated 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.
[IGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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23. 

Amends notification No. 11/2017-Union Territory 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.
[UTGST Rate Notifications: F.No. 354/207/2021-TRU; Dated 30.09.2021]
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24. 

Amends notification No. 1/2017-Compensation Cess (Rate).
[C Cess Rate Notifications: F.No. 190354/206/2021-TRU; Dated 30.09.2021]
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25. 

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
[CGST Circulars: F.No. CBIC-20001/8/2021-GST; Dated 25.09.2021]
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26. 

Amends the CGST Rules, 2017 (Eighth Amendment, 2021).
[CGST Notifications: F.No. CBIC-20006/26/2021-GST; Dated 24.09.2021]
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27. 

Amends Notification No. 03/2021 dated 23.02.2021.
[CGST Notifications: F.No. CBIC-20006/26/2021-GST; Dated 24.09.2021]
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28. 

Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
[CGST Circulars: F.No. CBIC-20001/8/2021-GST; Dated 20.09.2021]
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29. 

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017.
[CGST Circulars: F.No. CBIC-20001/8/2021–GST; Dated 20.09.2021]
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30. 

Clarification in respect of certain GST related issues.
[CGST Circulars: F.No. CBIC-20001/8/2021-GST; Dated 20.09.2021]
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31. 

Clarification on doubts related to scope of “Intermediary”.
[CGST Circulars: F.No. CBIC-20001/8/2021-GST; Dated 20.09.2021]
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32. 

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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33. 

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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34. 

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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35. 

Seventh amendment (2021) to CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29.08.2021]
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36. 

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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37. 

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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38. 

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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