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Circular No. 162/2021 dated 25-09-2021 - Central Tax


Clarification in respect of refund of tax erroneously paid under wrong head as local or inter-state tax, as the case may be.

Notification No. 36/2021 dated 24-09-2021 - Central Tax


Seeks to provide exemption from aadhar authentication of existing taxpayers to notified persons (Amendment to Notification No. 03/2021).

Notification No. 35/2021 dated 24-09-2021 - Central Tax


Central Goods and Services Tax (Eighth Amendment) Rules, 2021.

Other No. 02/2021-22 dated 22-09-2021 - Central Tax


Instruction No.02/2021-22 GST-Investigation for issuance of Show cause notices in time bound manner.

Circular No. 161/2021 dated 20-09-2021 - Central Tax


Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017.

Circular No. 160/2021 dated 20-09-2021 - Central Tax


Clarification in respect of certain GST related issues.

Circular No. 159/2021 dated 20-09-2021 - Central Tax


Clarification on doubts related to scope of “Intermediary”.

Press Release No. - dated 17-09-2021 - Central Tax


Press Release - Recommendations of 45th GST Council Meeting.

Circular No. 158/2021 dated 06-09-2021 - Central Tax


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.

Press Release No. - dated 29-08-2021 - Central Tax


Press Release for Extension of GST amnesty scheme, extension for filing application of revocation of cancellation of registration and extension of use of EVC by companies. - Refer Notifications for detail.

Notification No. 34/2021 dated 29-08-2021 - Central Tax


Extension of due date to 30.09.2021 for filing application of revocation of cancellation of registration where the due date falls between 01.03.2020 to 31.08.2021.

Notification No. 33/2021 dated 29-08-2021 - Central Tax


Last date to avail benefit of amnesty scheme extended from 31.08.2021 to 30.11.2021

Notification No. 32/2021 dated 29-08-2021 - Central Tax


Central Goods and Services Tax (Seventh Amendment) Rules, 2021.

Notification No. 31/2021 dated 30-07-2021 - Central Tax


Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

Notification No. 30/2021 dated 30-07-2021 - Central Tax


Central Goods and Services Tax (Sixth Amendment) Rules, 2021.

Notification No. 29/2021 dated 30-07-2021 - Central Tax


Seeks to appoint effective date for amendment in section 35(5) [i.e. removal of GST Audit] and section 44 [i.e. applicability of self certified reconciliation statement] of CGST Act.

Circular No. 157/2021 dated 20-07-2021 - Central Tax


Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Notification No. 37/2021 dated 19-07-2021 - Custom


Seeks to amend notification No. 46/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council.

Notification No. 36/2021 dated 19-07-2021 - Custom


Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council.

Circular No. 16/2021 dated 19-07-2021 - Custom


Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting – reg.

Notification No. 28/2021 dated 30-06-2021 - Central Tax


Unconditional penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 30.09.2021 (In supersession of Notification No. 89/2020 - CT).

In the new notification, there is no condition attached to penalty waiver that taxpayer has to comply with the QR provisions in future to avail abovementioned penalty waiver, as mentioned in the earlier Notification No.89/2020 - CT.

Circular No. 156/2021 dated 21-06-2021 - Central Tax


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 - Reg.

Circular No. 155/2021 dated 17-06-2021 - Central Tax


Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.

Circular No. 154/2021 dated 17-06-2021 - Central Tax


GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.

Circular No. 153/2021 dated 17-06-2021 - Central Tax


GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Circular No. 152/2021 dated 17-06-2021 - Central Tax


Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis.

Circular No. 151/2021 dated 17-06-2021 - Central Tax


Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)

Circular No. 150/2021 dated 17-06-2021 - Central Tax


Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).

Circular No. 149/2021 dated 17-06-2021 - Central Tax


Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.