Category Archives: GST

Notification No. 03/2021- Integrated Tax : Place of Supply for MRO services

By | June 3, 2021

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2021- Integrated Tax New Delhi, the 2 nd June, 2021 G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods and Services… Read More »

Notification No. 03/2021-Central Tax (Rate) : Developer promotor allowed to pay GST any time before or at the time of issuance of the completion certificate: Notification

By | June 3, 2021

Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2021-Central… Read More »

Notification No. 01/2021 – Central Tax (Rate) : change in CGST rate of goods

By | June 3, 2021

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. Government of India Ministry of Finance (Department of Revenue) Notification No. 01/2021 – Central Tax (Rate) New Delhi, the 2nd June, 2021 G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of… Read More »

Notification No. 15 /2021 – Central Tax : CGST (Fourth Amendment) Rules, 2021.

By | May 19, 2021

CGST (Fourth Amendment) Rules, 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. 15 /2021 – Central Tax New Delhi, the 18th May, 2021 G.S.R……(E). – In exercise of the… Read More »

CBIC issued SOP for revocation of cancellation of registration under GST : Circular No. 148/04/2021-GST

By | May 19, 2021

Seeks 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. Circular No. 148/04/2021-GST CBEC-20/06/04/2020-GST Government of India Ministry of Finance Department of Revenue Central… Read More »

Category: GST