(Dated 15th November 2017 – Issued under Section 148 of the CGST Act, 2017) Notification No. 66/2017 – Central Tax has been issued in exercise of the powers conferred by Section 148 of the Central Goods and Services Tax Act,…
Notification No. 20/2021 – Central Tax, dated 01 June 2021, issued under Section 128 of the CGST Act, 2017, provides for a partial waiver of late fee leviable under Section 47 for delayed furnishing of FORM GSTR-1. The relief is…
Notification No. 52/2020 was issued as part of the Government’s COVID-19 relief measures to address widespread compliance difficulties faced by taxpayers during nationwide lockdowns. Restricted business operations, limited staff mobility, and system constraints prevented many registered persons from filing GST…
(Dated 31 December 2018) Statutory Recognition of GST Portal Notification No. 76/2018–Central Tax notifies the common GST portal (www.gst.gov.in) as the authorised electronic system under the CGST Act and Rules. All returns, statements, applications, replies, and other documents prescribed under…