NOTIFICATION NO-34/2021-Central Tax dated 29.08.2021-Seeks to extend 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.

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

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2021 – Central Tax

New Delhi, the 29 th August, 2021

G.S.R…..(E).– In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3 rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3 rd April, 2020 and No. 14/2021-Central Tax, dated the 1 stMay, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 310(E), dated the 1 st May, 2021, 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 referred to as the said Act), read with section 20 of the Integrated Goods an dServices Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of
sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act Nfalls during the period from the 1
st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.

[F. No. CBIC-20006/24/2021-GST]

(Rajeev Ranjan)
Under Secretary to the Government of India

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NOTIFICATION NO-33/2021-Central Tax dated 29.08.2021-Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

[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. 33/2021 – Central Tax

New Delhi, the 29th August, 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), the Government, on the
recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the NGazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–

In the said notification, in the ninth and tenth provisos, for the figures, letters and words ―31st day of August, 2021‖, where ever they occur, the figures, letters and words ―30th day of November, 2021‖ shall be substituted.

[F. No. CBIC-20006/24/2021-GST]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st December 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December 2018 and was last amended vide notification number 19/2021 – Central Tax, dated the 1 st June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 363(E), dated the 1st June, 2021.

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NOTIFICATION NO-32/2021-Central Tax dated 29.08.2021-Seeks to make seventh amendment (2021) to 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. 32/2021 – Central Tax

New Delhi, the 29th August, 2021

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

1. Short title and commencement. – (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, —
(i) in sub-rule (1) of rule 26, –
(a) in the fourth proviso, for the figures, letters and words “31st day of August,
2021”, the figures, letters and words “31st day of October, 2021” shall be
substituted;
(b) with effect from the 1 st day of November, 2021, all the provisos shall be
omitted;
(ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: –

“Provided also that the said restriction shall not apply during the period from the 1 st “day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”;

(iii) in FORM GST ASMT-14, –
(a) after the words, “with effect from ——”, the words, “vide Order Reference
No. ——-, dated ——” shall be inserted;
(b) the words, “for conducting business without registration despite being
liable for registration” shall be omitted;
(c) at the end after “Designation”, the word “Address” shall be inserted.

[F. No. CBIC-20006/24/2021-GST]

(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 were Nlast amended vide notification No. 30/2021 – Central Tax, dated the 30th July 2021  vide number G.S.R. 517 (E), dated the 30th July, 20

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NOTIFICATION NO -49/2017-Central Tax ,dt. 18-10-2017-Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE
GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
Central Board of Excise and Customs
Notification No. 49/2017-Central Tax

New Delhi, the 18th October, 2017

G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 2017, the Central Government hereby notifies the following, as detailed in column (2) of the Table
below, as evidences which are required to be produced by the supplier of deemed exportsupplies for claiming refund, namely:-

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NOTIFICATION NO-18/2017-Central Tax,dt. 08-08-2017-Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

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

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 18/2017 – Central Tax

New Delhi, 08th August, 2017

G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the said Act for
the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:

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NOTIFICATION NO-03/2021-Central Tax (Rate) ,dt. 02-06-2021-Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021-Central Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.06/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i), vide number G.S.R. 253(E), dated the 29thMarch, 2019—In the said notification, in the first paragraph,-

(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;

(b) for the words “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a tax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2
nd day of June, 2021.

[F. No. 354/53/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 06/2019 – Central Tax (Rate), dated the 29th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 253(E), dated the 29th March, 2019.

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NOTIFICATION-31/2021-Central Tax dated 30.07.2021-Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

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

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 31/2021 – Central Tax

New Delhi, the 30th July, 2021

G.S.R……(E).— In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregateN turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year.

2. This notification shall come into force from the 1st day of August, 2021.

[F. No. CBEC-20001/5/2021-GST]

 

(Rajeev Ranjan)
Under Secretary to the Government of India

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NOTIFICATION NO-30/2021-Central Tax dated 30.07.2021-Seeks to amend 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.

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

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 30/2021 – Central Tax

New Delhi, the 30th July, 2021

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

1. Short title and commencement. – (1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2021.

(2) They shall come into force from the 1st day of August 2021.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely:-

“80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9
on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR – 9B.

(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified
under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.

3. In the said rules, in FORM GSTR-9, in the instructions, –

(a) in paragraph 4, -(A) after the word, letters and figures “or FY 2019-20”, the word, letters andfigures “or FY 2020-21” shall be inserted;

(B) in the Table, in the second column, for the word and figures “and 2019-20”
wherever they occur, the word and figures “, 2019-20 and 2020-21” shall be
substituted;

(b) in paragraph 5, in the Table, in the second column, –

(A) against serial number 6B, after the letters and figures “FY 2019-20”, the
letters, figures, and words “and 2020-21” shall be inserted;

(B) against serial numbers 6C and 6D, -(I) after the word, letters, and figures “For FY 2019-20”, the word and figures “and 2020-21” shall be inserted;

(II) for the word and figures “and 2019-20”, the figures and word “, 2019-20
and 2020-21” shall be substituted;

(C) against serial number 6E, for the letters and figures “FY 2019-20”, the letters, figures and word “FY 2019-20 and 2020-21” shall be substituted;

(D) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G, and 7H, in the entry, for
the figures and word “2018-19 and 2019-20”, the figures and word “2018-19,
2019-20 and 2020-21” shall be substituted;

(c) in paragraph 7, -(A) after the words and figures “April 2020 to September 2020.”, the following shall be inserted, namely: –

“For FY 2020-21, Part V consists of particulars of transactions for the
previous financial year but paid in the FORM GSTR-3B between April 2021
to September 2021.”;

(B) in the Table, in the second column, -(I) against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely: –

“For FY 2020-21, details of additions or amendments to any of the
supplies already declared in the returns of the previous financial year
but such amendments were furnished in Table 9A, Table 9B and
Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall
be declared here.”;

(II) against serial number 12, -(1) after the words, letters, and figures “For FY 2019-20, the registereda person shall have an option to not fill this table.”, the following entry shall be inserted, namely: –

“For FY 2020-21, the aggregate value of reversal of ITC which was
availed in the previous financial year but reversed in returns filed
for the months of April 2021 to September, 2021 shall be declared
here. Table 4(B) of FORM GSTR-3B may be used for filling up
these details.”;

(2) for the figures and words “2018-19 and 2019-20”, the figures and
the word “2018-19, 2019-20 and 2020-21” shall be substituted;

(III) against serial number 13, (1) after the words, letters and figures “reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual
return for FY 2020-21,”, the following entry shall be inserted,namely: –

“For FY 2020-21, details of ITC for goods or services received in
the previous financial year but ITC for the same was availed in
returns filed for the months of April 2021 to September 2021 shall
be declared here. Table 4(A) of FORM GSTR-3B may be used for
filling up these details. However, any ITC which was reversed in
the FY 2020-21 as per the second proviso to sub-section (2) of section
16 but was reclaimed in FY 2021-22, the details of such ITC
reclaimed shall be furnished in the annual return for FY 2021-22.”;

(2) for the figures and words “2018-19 and 2019-20”, the figures and
the word “2018-19, 2019-20 and 2020-21” shall be substituted;

(d) in paragraph 8, in the Table, in the second column, for the figures and word “2018-19 and 2019-20” wherever they occur, the letters, figures and words “2018-19, 2019-20 and 2020-21” shall be substituted.”.

4. In the said rules, in FORM GSTR-9C, –

(i) in Part A, in the table –

(a) in Sl no 9, after the entry relating to serial number K, the following serial
number and entry relating thereto shall be inserted, namely: –

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NOTIFICATION NO-29/2021-Central Tax dated 30.07.2021-Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 29/2021 – Central Tax

New Delhi, the 30th July, 2021

S.O. ….. (E). – In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of August, 2021, as the date on which the provisions of sections 110 and 111 of the said Act shall come into force.

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

 

(Rajeev Ranjan)
Under Secretary to the Government of India

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NOTIFICATION NO-28/2021-Central Tax dated 30.06.2021-Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 28/2021 – Central Tax

New Delhi, the 30th 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 referred to as the said Act), the Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29 th November 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 745(E), dated the 29 th November, 2020, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No.14/2020 – 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. 197(E), dated the 21st March 2020, between the period from the 1 st day of December 2020 to the 30th day of September, 2021.

[F. No. CBEC 20/16/38/2020-GST Part I]

(Rajeev Ranjan)
Under Secretary to the Government of India

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