CGST Circular

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158/14/2021-GSTCircular No. 158/14/2021-GST06-09-2021Clarification 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
157/13/2021-GSTCircular No. 157/13/2021-GST20-07-2021Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
149/05/2021-GSTCircular No.149/05/2021-GST17/06/2021Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
150/05/2021-GSTCircular No.150/05/2021-GST17/06/2021Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
151/05/2021-GSTCircular No.151/05/2021-GST17/06/2021Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
152/05/2021-GSTCircular No.152/05/2021-GST17/06/2021Clarification 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
153/05/2021-GSTCircular No.153/05/2021-GST17/06/2021GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
154/05/2021-GSTCircular No.154/05/2021-GST17/06/2021GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
155/05/2021-GSTCircular No.155/05/2021-GST17/06/2021Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
156/12/2021-GSTCircular No.156/05/2021-GST17/06/2021Clarification 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.
148/04/2021-GSTCircular No. 148/04/2021-GST18/05/2021Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
147/02/2021-GSTCBEC-20/23/03/2020-GST12/03/2021seeks to clarify certain refund related issues
146/02/2021-GSTF. No. CBEC-20/16/38/2020-GST23/02/2021Clarification 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.
145/01/2021-GSTCBEC-20/06/01/2021-GST11/02/2021Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
144/14/2020-GSTF.NoCBEC-349/48/2017-GST(Part I)15/12/2020Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
143/13/2020-GSTCBEC-20/01/08/2020-GST10/11/2020Provisions relating to Quarterly Return Monthly Payment Scheme
142/12/2020-GSTF.NoCBIC/20/06/14/2020-GST09/10/2020Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
139/09/2020-GSTF.No CBEC-20/06/03-2020 -GST10/06/2020Clarification on Refund Related Issues
140/09/2020-GSTF.No CBEC-20/10/05/2020 -GST10/06/2020Clarification in respect of levy of GST on Director’s Remuneration
141/11/2020-GSTF.No CBEC-20/06/04-2020 -GST10/06/2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19

News Section

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Due Date Reminder

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31 Oct 21 Payment of disputed amount of tax without additional payment under Vivad se Vishwas Scheme .
06 Nov 21 Monthly return of Outward Supplies for May. (other than QRMP)
30 Nov 21 Last date to hold AGM for FY 20-21. (Extended from 30 Sep)
30 Nov 21 Statement of foreign remittances by authorized dealers for June quarter.
30 Nov 21 Uploading declarations received in Form. 15G/15H during quarter ending June.
30 Nov 21 Filing of pending GST-3B Returns from July 2017 to April 2021 with reduced late fee under Amnesty scheme.
31 Dec 21 GST Annual Return for 20-21. Mandatory if Turnover > 2 cr.
31 Dec 21 Self certified GST Audit Report for 20-21. Mandatory if Turnover > 5 cr.
31 Dec 21 Efiling of Annual Statement of Equalisation Levy for 2020-21. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
31 Dec 21 Application for exercise of option of New Scheme of income tax in ITR
31 Dec 21 Filing ITR for AY 2021-22 for non-audit cases. (extended due date)
31 Dec 21 Statement of foreign remittances by authorized dealers for Sep quarter.
31 Dec 21 Uploading declarations received in Form. 15G/15H during quarter ending June.
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