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GST Notifications, Circulars...


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Notification No. 08/2021 Central Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 1/2017- Central Tax (Rate).

Notification No. 07/2021 Central Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

Notification No. 06/2021 Central Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

Notification No. 01/2021 Compensation Cess (Rate)


30 Sep, 2021
Seeks to amend notification No. 1/2017- Compensation Cess(Rate).
Reference:

Section 8(2),

Notification No. 12/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021.

Notification No. 11/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 40/2017- Integrated Tax (Rate).
Reference:

Section 5(1),

Notification No. 10/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 4/2017- Integrated Tax (Rate).
Reference:

Section 5(3),

Notification No. 09/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 2/2017- Integrated Tax (Rate).
Reference:

Section 6(1),

Notification No. 08/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 1/2017- Integrated Tax (Rate).

Notification No. 07/2021 Integrated Tax (Rate)


30 Sep, 2021
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).