Indian Tax Solution
Govt. brings sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
Govt. notifies 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.
Govt. makes amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
Applicability of B2C dynamic QR code provisions extended to 30.06.2021
Govt.makes amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.
Govt. amends Notification No. 03/2021 dated 23.02.2021.
Govt.exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
Govt. makes seventh amendment (2021) to CGST Rules, 2017
Govt. extends FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021
Govt. extends 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.
Govt omits GST Audit provision & amends Section 44 Annual return
Govt. amends 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.
Revised Section 50 GST interest Provisions notified w.e.f. 01.06.2021
CBIC extends due date of Form GSTR-1 for May 2021 by 15 days
Late GST return : Interest rate lowered for March to May 2021