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GST Notifications, Circulars...


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Notification No. 17/2021 Central Tax


1 Jun, 2021
Seeks to extend the due date for filing FORM GSTR-1 for the m/o May 2021 to 26th June 2021.

Notification No. 16/2021 Central Tax


1 Jun, 2021
Seeks to notify the effective date of proviso to section 50(1) of CGST Act as 01st July 2017.
Reference:

Section 50,

Notification No. 02/2021 Integrated Tax


1 Jun, 2021
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

Notification No. 02/2021 Union Territory Tax


1 Jun, 2021
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

Press Release


1 Jun, 2021
Press Release for allowing the e-way bill generation by defaulting Recipient or Transporter. Blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier in the light of amended Rule 138E.
Reference:

Rule 138E,

Notification No. 32/2021 Custom


31 May, 2021
Seeks to exempt whole IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.

Eligible goods are specified in appendix to this notification.

Why separate notification issued?
As per recent judgement of Delhi High Court and recommendation of GST Council, IGST exemption has now been extended to paid imports of COVID material in addition to free import of goods.
Reference:

Section 5,

Order No. 05/2021 Custom


31 May, 2021
Seeks to extend ad hoc exemption from whole of IGST from 30th June 2021 to 31st Aug 2021 on import of specified COVID relief goods free of cost, for free distribution in India.

Eligible goods are specified in appendix to this order.
Reference:

Section 5,

Other No. S-31011/12/2021-DIR(NC)-DOR Central Tax


29 May, 2021
Constitution of Group of Members (GoM) on concessions / exemption from GST to COVID relief material

Other No. S-31011/12/2021-DIR(NC)-DOR Central Tax


24 May, 2021
Constitution of Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming- reg.
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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).