To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
Union Territory Tax Notification 02/2021 – Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
Integrated Tax Notification 02/2021 – Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
Integrated Tax Notification 03/2021 – Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.
Central Tax Notification 31/2021 – Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
Central Tax Notification 30/2021 – 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.
Central Tax Notification 29/2021 – Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
Central Tax Notification 28/2021 – Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
Central Tax Notification 27/2021 – Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
Central Tax Notification 26/2021 – Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.