NOTIFICATION NO27/2021-Central Tax dated 01.06.2021 Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 27/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goodsand Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations ofthe Council, hereby makes the following rules further to amend the Central Goods andServices Tax Rules, 2017, namely: —

1. Short title and commencement. -(1) These rules may be called the Central Goodsand Services Tax (Fifth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall come into force on the date oftheir publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, —
(i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May,2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters andwords “31st day of August, 2021” shall be substituted;

(ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall besubstituted, namely: —

“Provided further that such condition shall apply cumulatively for the period
April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June,2021 or quarter ending June, 2021, as the case may be, shall be furnished with thecumulative adjustment of input tax credit for the said months in accordance with thecondition above.”;

(iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be
inserted, namely: —

“Provided further that a registered person may furnish such details, for the
month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June,2021.”.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amendedvide notification No. 15/2021 – Central Tax, dated the 18th May, 2021 published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.333 (E), dated the 18th May, 2021.

 

NOTIFICATION NO-26/2021-Central Tax dated 01.06.2021 Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 26/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R….. (E).- In exercise of the powers conferred by section 168 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the CentralGoods and Services Tax Rules, 2017, the Commissioner, with the approval of theBoard, hereby makes the following amendment in the notification of the Governmentof India in the Ministry of Finance (Department of Revenue), No. 11/2021- CentralTax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i) vide number G.S.R. 307(E), dated the 1st May, 2021, namely:

In the said notification, in the first paragraph, for the figures, letters and words “31stday of May, 2021”, the figures, letters and words “30thday of June, 2021” shall besubstituted.

2. This notification shall be deemed to have come into force with effect from the 31stday of May, 2021.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 11/2021- Central Tax, dated the 1
st May, 2021,was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 307(E), dated the 1st May, 2021.

 

NOTIFICATION NO-25/2021-Central Tax dated 01.06.2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 25/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).— In exercise of the powers conferred by section 148 of the Central Goodsand Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations ofthe Council, hereby makes the following further amendments in the notification of theGovernment of India in the Ministry of Finance (Department of Revenue), No.21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the23rd April, 2019, namely: —

In the said notification, in the third paragraph, in the second proviso, for the figures,letters and words “31st day of May, 2021”, the figures, letters and words “31st day ofJuly, 2021” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31stday of May, 2021.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019,was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 322(E), dated the 23rd April, 2019 and was last amended bynotification No. 10/2021-Central Tax, dated the 1
st May, 2021, published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 306(E),dated the 1st May, 2021

 

NOTIFICATION NO-24/2021-Central Tax dated 01.06.2021 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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 24/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).– In exercise of the powers conferred by section 168A of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referredto as the said Act), read with section 20 of the Integrated Goods and Services Tax Act,2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act,2017 (14 of 2017), the Government, on the recommendations of the Council, herebymakes the following amendments in the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 14/2021-Central Tax, dated the 1st
May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 310(E), dated the 1st May, 2021, namely: —

In the said notification, in the first paragraph,-
(i) in clause (i), —
a. for the figures, letters and words “30th day of May, 2021”, the figures, letters
and words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters
and words “30th day of June, 2021” shall be substituted;

(ii) in proviso to clause (i), —
a. for the figures, letters and words “31st day of May, 2021”, the figures, letters
and words “30thday of June, 2021” shall be substituted;

b. for the figures, letters and words “15
thday of June, 2021”, the figures, lettersand words “15th day of July, 2021” shall be substituted;

(iii) in clause (ii), —
a. for the figures, letters and words “30th day of May, 2021”, the figures, letters
and words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters
and words “30th day of June, 2021” shall be substituted.

2. This notification shall come into force with effect from the 30
th day of May,2021.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 14/2021- Central Tax, dated the 1
st May, 2021,was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 310(E), dated the 1st May, 2021

NOTIFICATION NO-23/2021-Central Tax dated 01.06.2021 Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 23/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the
Central Goods and Services Tax Rules, 2017, the Government, on the recommendationsof the Council, hereby makes the following further amendment in notification of theGovernment of India in the Ministry of Finance (Department of Revenue), No.13/2020– Central Tax, dated the 21st March, 2020, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the21st March, 2020, namely: —

In the said notification, in the first paragraph, after the words “notifies registeredperson, other than”, the words “a government department, a local authority,” shall beinserted.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 13/2020- Central Tax, dated the 21st March, 2020,was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 196(E), dated the 21st March, 2020 and was last amended videnotification number 05/2021 – Central Tax, dated the 8th March, 2021, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.160(E), dated the 8th March, 2021

 

 

NOTIFICATION NO-22/2021-Central Tax dated 01.06.202 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 22/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referredto as the said Act), the Government, on the recommendations of the Council, herebywaives the amount of late fee payable under section 47 of the said Act by anyregistered person, required to deduct tax at source under the provisions of section 51of the said Act, for failure to furnish the return in FORM GSTR-7 for the month ofJune, 2021 onwards, by the due date, which is in excess of an amount of twenty-fiverupees for every day during which such failure continues:

Provided that the total amount of late fee payable under section 47 of the said
Act by such registered person for failure to furnish the return in FORM GSTR-7 forthe month of June, 2021 onwards, by the due date, shall stand waived which is inexcess of an amount of one thousand rupees.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

NOTIFICATION NO-21/2021-Central Tax dated 01.06.2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 21/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as thesaid Act), the Government, on the recommendations of the Council, hereby makes thefollowing further amendments in the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely:

In the said notification, after the fourth proviso, the following proviso shall be inserted,namely: —

“Provided also that the total amount of late fee payable under section 47 of the
said Act for financial year 2021-22 onwards, by the registered persons who fail tofurnish the return in FORM GSTR-4 by the due date, shall stand waived –

(i) which is in excess of two hundred and fifty rupees where the total
amount of central tax payable in the said return is nil;

(ii) which is in excess of one thousand rupees for the registered persons
other than those covered under clause (i).”.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 73/2017– Central Tax, dated the 29th December,2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1600(E), dated the 29th December, 2017 and was lastamended vide notification number 93/2020 – Central Tax, dated the 22nd December,2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 785(E), dated the 22nd December, 2020

 

NOTIFICATION NO-20/2021-Central Tax dated 01.06.2021 Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 20/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as thesaid Act), the Government, on the recommendations of the Council, hereby makes thefollowing further amendments in the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23rdJanuary, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.53(E), dated the 23rd January, 2018, namely: —

In the said notification, after the fourth proviso, the following proviso shall be inserted,namely: —

“Provided also that the total amount of late fee payable under section 47 of the
said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward,as the case may be, shall stand waived which is in excess of an amount as specified incolumn (3) of the Table given below, for the class of registered persons mentioned inthe corresponding entry in column (2) of the said Table, who fail to furnish the detailsof outward supplies in FORM GSTR-1 by the due date, namely: —

MORE.https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-central-tax-english-2021.pdf

NOTIFICATION NO- 19/2021-Central Tax dated 01.06.2021 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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 19/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as thesaid Act), the Government, on the recommendations of the Council, hereby makes thefollowing further amendments in the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated thE31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:

In the said notification,-
(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, thefollowing Table shall be substituted, namely: —

MORE..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-central-tax-english-2021.pdf

NOTIFICATION NO-18/2021-Central Tax dated 01.06.2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 18/2021 – Central Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 50 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 ofthe said Act, the Government, on the recommendations of the Council, hereby makesthe following further amendments in notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 13/2017 – Central Tax, dated the28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely: —

In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in
FORM GSTR-3B, but fail to furnish the said return along with payment
of tax”, the words “liable to pay tax but fail to do so” shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”,
the words “Month/Quarter” shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, namely: —

MORE.https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-18-central-tax-english-2021.pdf