Notifications

Amends Notification No. 6/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021

Amends notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021

Amends Notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods

Changes the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021

Makes amendments (Fifth Amendment, 2021) to the CGST Rules, 2017

Extends the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021

Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021

Amends notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021

Amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice