Subodh Kumawat
SAG Infotech’s blog section is a great source of information regarding the latest GST notifications for 2021. The blog bears top-quality content on Central, Integrated, Union Territory, Compensation Cess, and taxes liable to them.
Every trading and business entity must have a proper understanding of the related laws, rules, regulations, and rates. Considering the importance of the Goods and Services Tax (GST), every business unit must operate according to the latest notification given by the government departments.
2021 GST Central Tax Notification
Here, you can receive much-needed information about the central tax rate through regular notifications. The Central Government wants you to be updated with such important notifications as amendments, schedules, due dates, modifications, etc. Just follow the link and don’t miss out on any updates or details about taxes collected by the Central Government.
| Date | Notification Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-12-2021 | 40/2021 | Check | Check | “Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017” |
| 21-12-2021 | 39/2021 | Check | Check | “Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.” |
| 21-12-2021 | 38/2021 | Check | Check | “Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.” |
| 01-12-2021 | 37/2021 | Check | Check | “Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.” |
| 24-09-2021 | 36/2021 | Check | Check | “Seeks to amend Notification No. 03/2021 dated 23.02.2021.” |
| 24-09-2021 | 35/2021 | Check | Check | “Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.” |
| 29-08-2021 | 34/2021 | Check | Check | “Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.” |
| 29-08-2021 | 33/2021 | Check | Check | “Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.” |
| 29-08-2021 | 32/2021 | Check | Check | “Seeks to make seventh amendment (2021) to CGST Rules, 2017.” |
| 30-07-2021 | 31/2021 | Check | Check | “Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.” |
| 30-07-2021 | 30/2021 | Check | Check | “Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.” |
| 30-07-2021 | 29/2021 | Check | Check | “Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. “ |
| 30-06-2021 | 28/2021 | Check | Check | “Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.” |
| 01-06-2021 | 27/2021 | Check | Check | “Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.” |
| 01-06-2021 | 26/2021 | Check | Check | “Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.” |
| 01-06-2021 | 25/2021 | Check | Check | “Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.” |
| 01-06-2021 | 24/2021 | Check | Check | “Seeks to amend 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.” |
| 01-06-2021 | 23/2021 | Check | Check | “Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.” |
| 01-06-2021 | 22/2021 | Check | Check | “Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.” |
| 01-06-2021 | 21/2021 | Check | Check | ” Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.” |
| 01-06-2021 | 20/2021 | Check | Check | “Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.” |
| 01-06-2021 | 19/2021 | Check | Check | “Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.” |
| 01-06-2021 | 18/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.” |
| 01-06-2021 | 17/2021 | Check | Check | “Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.” |
| 01-06-2021 | 16/2021 | Check | Check | “Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.” |
| 18-05-2021 | 15/2021 | Check | Check | “Seeks to make fourth amendment (2021) to CGST Rules, 2017” |
| 01-05-2021 | 14/2021 | Check | Check | “Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021” |
| 01-05-2021 | 13/2021 | Check | Check | “Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021” |
| 01-05-2021 | 12/2021 | Check | Check | “Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021” |
| 01-05-2021 | 11/2021 | Check | Check | “Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021” |
| 01-05-2021 | 10/2021 | Check | Check | “Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021” |
| 01-05-2021 | 09/2021 | Check | Check | “Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.” |
| 01-05-2021 | 08/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for the month of March and April, 2021” |
| 27-04-2021 | 07/2021 | Check | Check | “Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.” |
| 01-04-2021 | – | Check | – | “GST: CBIC issues a notification for requirement of HSN code on B2B tax invoices”” |
| 30-03-2021 | 06/2021 | Check | Check | “Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.” |
| 08-03-2021 | 05/2021 | Check | Check | “Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.” |
| 28-02-2021 | 04/2021 | Check | Check | “Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. ” |
| 23-02-2021 | 03/2021 | Check | Check | “Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply” |
| 12-01-2021 | 02/2021 | Check | Check | “Seeks to proceed amendment (2021) to central goods and services tax laws, 2017” |
| 01-01-2021 | 1/2021 | Check | Check | “CBIC published latest central tax notification no. 1/2021 related to amendment to CGST rules, 2017” |
2021 Central Tax & Rate Notification
As per the notifications of the central tax, it is beneficial to follow, go through the information, and keep updated with the latest notification over central tax details. Moreover, you can keep yourself updated with the latest notifications on the central tax rates and the fluctuations in the rates. For example, if the notification says that central taxes will be imposed as per the central GST and the central government is responsible for collecting the tax from interstate and intrastate.
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 28-12-2021 | 20/2021 | Check | Check | “Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018” |
| 28-12-2021 | 19/2021 | Check | Check | “Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.” |
| 28-12-2021 | 18/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.” |
| 18-11-2021 | 17/2021 | Check | Check | “Seeks to Amend the GST notification No.17/2017- Central Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 16/2021 | Check | Check | “Seeks to Amend the GST notification No.12/2017- Central Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 15/2021 | Check | Check | “Amendment in the GST notification No.11/2017- Central Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 14/2021 | Check | Check | “CBIC has notified the GST rate from 5 per cent to 12 per cent on Apparel, Fabrics, Footwear from Jan 2022” |
| 27-10-2021 | 13/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.” |
| 30-09-2021 | 12/2021 | Check | Check | “Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December 2021” |
| 30-09-2021 | 11/2021 | Check | Check | “Seeks to amend notification No. 39/2017- Central Tax (Rate)” |
| 30-09-2021 | 10/2021 | Check | Check | “Seeks to amend notification No. 4/2017- Central Tax (Rate)” |
| 30-09-2021 | 09/2021 | Check | Check | “Seeks to amend notification No. 2/2017- Central Tax (Rate)” |
| 30-09-2021 | 08/2021 | Check | Check | “Seeks to amend notification No. 1/2017- Central Tax (Rate)” |
| 30-09-2021 | 07/2021 | Check | Check | “Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.” |
| 30-09-2021 | 06/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.” |
| 14-06-2021 | 05/2021 | Check Corrigendum |
Check Corrigendum |
“Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.” |
| 14-06-2021 | 04/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.” |
| 02-06-2020 | 03/2021 | Check | Check | “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.” |
| 02-06-2020 | 02/2021 | Check | Check | “Seeks to amend 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.” |
| 02-06-2020 | 01/2021 | Check | Check | “Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.” |
2021 GST Notification for Integrated Tax
The IGST, formerly known as the integrated tax rate, is imposed on all the supplies of goods and services that happen interstate. The tax is levied under the IGST Act. Transactions over the supply of goods and services into India or exporting from India fall under the IGST. Both the central and state governments share the tax collected through the IGST.
Therefore, a lot of new changes happen, and new notifications are released either from the central government or from the state government. So you should always keep yourself informed about the notifications regarding the Integrated Tax Rate notification, schedule, or due dates by following the links provided here.
| Date | Notification Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 02-06-2021 | 03/2021 | Check | Check | “Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.” |
| 01-06-2021 | 02/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.” |
| 01-05-2021 | 01/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for the month of March and April, 2021” |
2021 Integrated Tax and Rate Notification
Notifications regarding integrated taxes will focus on the latest issues, rules and regulations of integrated taxes and the changes in rates that happen every so often. All the crucial information on integrated taxes, be they state or central, can be found in this section.
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 28-12-2021 | 20/2021 | Check | Check | “Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018.” |
| 28-12-2021 | 19/2021 | Check | Check | “Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017.” |
| 28-12-2021 | 18/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017” |
| 18-11-2021 | 17/2021 | Check | Check | “Seeks to Amend the GST notification No.14/2017- Integrated Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 16/2021 | Check | Check | “Seeks to Amend the GST notification No.9/2017- Integrated Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 15/2021 | Check | Check | “Amendment in the notification No. 8/2017- Integrated Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 14/2021 | Check | Check | “CBIC has notified the GST rate from 5 per cent to 12 per cent on Apparel, Fabrics, Footwear from Jan 2022” |
| 27-10-2021 | 13/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.” |
| 30-09-2021 | 12/2021 | Check | Check | “Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021” |
| 30-09-2021 | 11/2021 | Check | Check | “Seeks to amend notification No. 39/2017- Central Tax (Rate)” |
| 30-09-2021 | 10/2021 | Check | Check | “Seeks to amend notification No. 4/2017- Central Tax (Rate)” |
| 30-09-2021 | 09/2021 | Check | Check | “Seeks to amend notification No. 2/2017- Central Tax (Rate)” |
| 30-09-2021 | 08/2021 | Check | Check | “Seeks to amend notification No. 1/2017- Central Tax (Rate)” |
| 30-09-2021 | 07/2021 | Check | Check | “Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.” |
| 30-09-2021 | 06/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.” |
| 14-06-2021 | 05/2021 | Check Corrigendum |
Check Corrigendum |
“Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.” |
| 14-06-2021 | 04/2021 | Check | Check | “Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.” |
| 02-06-2021 | 03/2021 | Check | Check | “Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.” |
| 02-06-2021 | 02/2021 | Check | Check | “Seeks to amend notification No. 08/2017- Integrated 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.” |
| 02-06-2021 | 01/2021 | Check | Check | “Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.” |
2021 GST Notification for Union Territory
The Union Territory Goods and Services Tax (UTGST), formerly known as the Union Territory Tax, is collected from any of the five territories of India. Under these territories that are liable for the UTGST are the Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh, Lakshadweep, and Daman and Diu. In addition to the central GST, a union territory tax will be imposed.
| Date | Notification Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 01/06/2021 | 02/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.” |
| 01/05/2021 | 01/2021 | Check | Check | “Seeks to provide relief by lowering of interest rate for the month of March and April, 2021” |
2021 Union Territory Tax Rate Notification
Union Territory’s tax system may not be the same as the tax levied across the country. There are lots of notifications, updates, rules, and laws concerning integrated taxes and their rates. There are 8 union territories in India, along with New Delhi, and UTGST is imposed here by the Government of India. In this section, you can get yourself informed about every notification relating to the tax rates for the financial year.
| Date | Notification Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 28-12-2021 | 20/2021 | Check | Check | “Seeks to amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018.” |
| 28-12-2021 | 19/2021 | Check | Check | “Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017.” |
| 28-12-2021 | 18/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.” |
| 18-11-2021 | 17/2021 | Check | Check | “Seeks to Amend the GST notification No.17/2017- Union Territory Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 16/2021 | Check | Check | “Seeks to Amend the notification No.12/2017- Union Territory Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 15/2021 | Check | Check | “Amendment in the notification No.11/2017 – Union Territory Tax (Rate), dated the 28th June 2017” |
| 18-11-2021 | 14/2021 | Check | Check | “CBIC has notified the GST rate from 5 per cent to 12 per cent on Apparel, Fabrics, Footwear from Jan 2022” |
| 27-10-2021 | 13/2021 | Check | Check | “Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.” |
| 30-09-2021 | 12/2021 | Check | Check | “Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021” |
| 30-09-2021 | 11/2021 | Check | Check | “Seeks to amend notification No. 39/2017- Central Tax (Rate)” |
| 30-09-2021 | 10/2021 | Check | Check | “Seeks to amend notification No. 4/2017- Central Tax (Rate)” |
| 30-09-2021 | 09/2021 | Check | Check | “Seeks to amend notification No. 2/2017- Central Tax (Rate)” |
| 30-09-2021 | 08/2021 | Check | Check | “Seeks to amend notification No. 1/2017- Central Tax (Rate)” |
| 30-09-2021 | 07/2021 | Check | Check | “Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.” |
| 30-09-2021 | 06/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.” |
| 14-06-2021 | 05/2021 | Check Corrigendum |
Check Corrigendum |
“Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.” |
| 14-06-2021 | 04/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.” |
| 02-06-2021 | 03/2021 | Check | Check | “Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.” |
| 02-06-2021 | 02/2021 | Check | Check | “Seeks to amend notification No. 11/2017- Union Territory 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.” |
| 02-06-2021 | 01/2021 | Check | Check | “Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.” |
2021 Notification for Compensation Cess & Rate
Apart from the GST, which is imposed on some specified goods, there is also an additional tax that is levied on those items. The responsible authority issues regular notifications concerning changes, schedules, rates, and due dates. You need to be informed about such crucial information as the tax rates. You can easily get all this information from here as well. Every single detail is provided in the Compensation Cess Notification collection.
Disclaimer:- “All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check.”
