GST Notification – Small Business using e-commerce platforms need not have GST registration w.e.f 01/10/2023
GST Notification Small vendors do not need GST Registration for empaneling with E-commerce platforms.
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
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…
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.
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,…
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
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…
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
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…
Fifth Amendment, 2021 to the CGST Rules, 2017
New Delhi, the 1st June, 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,…
Extended due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
New Delhi, the 1st June, 2021 G.S.R….. (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and…
Extended due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
New Delhi, the 1st 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 Government,…
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.
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…
To exclude government departments and local authorities from the requirement of issuance of e-invoice
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,…