Category Archives: Central Tax Notifications

Notification No 02/2021 – Central Tax : Commissioner Appeal for Delhi and Mumbai in GST

By | January 13, 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the12th January, 2021 No. 02/2021 – Central Tax G.S.R. 18(E).—In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of… Read More »

Notification No 01/2021 Central Tax : GSTR 1 filing Blocked if GSTR 3B not filed

By | January 2, 2021

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 01/2021 – Central Tax New Delhi, the 1st January, 2021 G.S.R……(E). – In exercise of the powers conferred by section 164 of… Read More »

Notification No 95/2020-Central Tax : GST Annual return Last date Extended FY 2019-20

By | January 1, 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th December, 2020 No. 95/2020-Central Tax G.S.R. 809(E).—In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this  notification referred to as… Read More »

Notification No. 94 /2020 – Central Tax : CGST (Fourteenth Amendment) Rules, 2020.

By | December 23, 2020

Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 94 /2020 – Central Tax New Delhi, the 22nd December, 2020… Read More »

Notification No. 93/2020-Central Tax : GSTR 4 late fees waiver for UT of Ladakh for Financial year 2019-20.

By | December 23, 2020

Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 93/2020-Central Tax New Delhi, the 22nd December, 2020 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the… Read More »

Notification No 92/2020-Central Tax : Effective date 1st january 2021 for Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020

By | December 23, 2020

Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). [To be published in the Gazette of India, Extraordinary,Part II,Section 3, Sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 92/2020-Central Tax New Delhi, the 22nd December, 2020 S.O.… Read More »

Notification No 91/2020 – Central Tax : Date Extended for taking action Anti Profiteering

By | December 15, 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 14th December, 2020 No. 91/2020 – Central Tax G.S.R. 759(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods… Read More »

Notification No 90/2020 Central Tax 8 digit HSN Codes notified various chemicals and chemical products

By | December 2, 2020

New Change in GST Tax Invoice & HSN Codes I Notification issued 1.12.2020 I CA Satbir Singh MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1stDecember, 2020 No. 90/2020–Central Tax G.S.R.747(E).—In exercise of the powers conferred by the first proviso to rule 46 of the Central… Read More »

Notification No. 89/2020 Central Tax : GST Penalty waiver

By | November 30, 2020

Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 89/2020… Read More »

Notification No. 88/2020–Central Tax : E invoice mandatory if turnover exceeds Rs 100 crore

By | November 11, 2020

NOTIFICATION New Delhi, the 10th November, 2020 No. 88/2020–Central Tax G.S.R. 704(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in… Read More »