GST Tax Law Notifications

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Sl. NO. Subject KARNATAKA CENTRAL
Notification No. Date of Issue English Notification No. Date of Issue English
40 Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. (4-K/2021) FD 02 CSL 2021 10/02/2022 View 40/2021-Central Tax 29/12/2021 View
39 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. (23/2021) FD 16 CSL 2021 31/12/2021 View 39/2021-Central Tax 21/12/2021 View
38 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. (4-J/2021) FD 02 CSL 2021 31/12/2021 View 38/2021-Central Tax 21/12/2021 View
37 Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. (4-I/2021) FD 02 CSL 2021 10/01/2022 View 37/2021-Central Tax 01/12/2021 View
36 Seeks to amend Notification No. 03/2021 dated 23.02.2021. (19/2021) FD 16 CSL 2021 04/10/2021 View 36/2021-Central Tax 24/09/2021 View
35 Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. (4-H/2021) FD 02 CSL 2021 07/12/2021 View 35/2021-Central Tax 24/09/2021 View
Corrigendum 06/01/2022 View
34 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. (18/2021) FD 16 CSL 2021 01/09/2021 View 34/2021-Central Tax 29/08/2021 View
33 Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. (17/2021) FD 16 CSL 2021 01/09/2021 View 33/2021-Central Tax 29/08/2021 View
32 Seeks to make seventh amendment (2021) to CGST Rules, 2017. (4-G/2021) FD 02 CSL 2021 06/12/2021 View 32/2021-Central Tax 29/08/2021 View
31 Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. (06/2021)-KGST.CR.01/17-18 01/10/2021 View 31/2021-Central Tax 30/07/2021 View
* Please see Page No.07 of the Notification published in Karnataka Gazette.
30 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. (4-F/2021) FD 02 CSL 2021 04/12/2021 View 30/2021-Central Tax 30/07/2021 View
29 Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. (21/2021) FD 16 CSL 2021 27/10/2021 View 29/2021-Central Tax 30/07/2021 View
28 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. (16/2021) FD 16 CSL 2021 09/07/2021 View 28/2021-Central Tax 30/06/2021 View
27 Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. (4-E/2021) FD 02 CSL 2021 09/07/2021 View 27/2021-Central Tax 01/06/2021 View
26 Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. (05/2021)-KGST.CR.01/17-18 03/06/2021 View 26/2021-Central Tax 01/06/2021 View
25 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. (15/2021) FD 16 CSL 2021 04/06/2021 View 25/2021-Central Tax 01/06/2021 View
24 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. (14/2021) FD 16 CSL 2021 04/06/2021 View 24/2021-Central Tax 01/06/2021 View
23 Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. (13/2021) FD 16 CSL 2021 04/06/2021 View 23/2021-Central Tax 01/06/2021 View
22 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. (12/2021) FD 16 CSL 2021 04/06/2021 View 22/2021-Central Tax 01/06/2021 View
21 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. (11/2021) FD 16 CSL 2021 04/06/2021 View 21/2021-Central Tax 01/06/2021 View
20 Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. (10/2021) FD 16 CSL 2021 04/06/2021 View 20/2021-Central Tax 01/06/2021 View
19 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. (09/2021) FD 16 CSL 2021 04/06/2021 View 19/2021-Central Tax 01/06/2021 View
18 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. (08/2021) FD 16 CSL 2021 04/06/2021 View 18/2021-Central Tax 01/06/2021 View
17 Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. (04/2021)-KGST.CR.01/17-18 03/06/2021 View 17/2021-Central Tax 01/06/2021 View
16 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. (20/2021) FD 16 CSL 2021 27/10/2021 View 16/2021-Central Tax 01/06/2021 View
15 Seeks to make fourth amendment (2021) to CGST Rules, 2017. (4-D/2021) FD 02 CSL 2021 09/07/2021 View 15/2021-Central Tax 18/05/2021 View
14 Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. (07/2021) FD 16 CSL 2021 06/05/2021 View 14/2021-Central Tax 01/05/2021 View
13 KGST(Fourth Amendment) Rules,2021 / CGST
(Third Amendment) Rules, 2021 -Amendment of Rules 36, 59, Form GSTR-3B.
(4-C/2021)-FD 02 CSL 2021 07/06/2021 View 13/2021-Central Tax 01/05/2021 View
12 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 (03/2021)-KGST.CR.01/17-18 03/05/2021 View 12/2021-Central Tax 01/05/2021 View
11 Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. (02/2021)-KGST.CR.01/17-18 03/05/2021 View 11/2021-Central Tax 01/05/2021 View
10 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 (06/2021) FD 16 CSL 2021 06/05/2021 View 10/2021-Central Tax 01/05/2021 View
09 Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods 05/2021) FD 16 CSL 2021 06/05/2021 View 09/2021-Central Tax 01/05/2021 View
08 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 (04/2021) FD 16 CSL 2021 03/05/2021 View 08/2021-Central Tax 01/05/2021 View
07 KGST(Third Amendment) Rules,2021 / CGST
(Second Amendment) Rules, 2021 -Amendment of Rule 26-Form GSTR 3B,FORM GSTR-1.
(4-B/2021)-FD 02 CSL 2021 07/06/2021 View 07/2021-Central Tax 27/04/2021 View
06 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. (03/2021) FD 16 CSL 2021 12/04/2021 View 06/2021-Central Tax 30/03/2021 View
5A Issue Of Notfication as per Sec174(2) of KGST Act 2017. FD 04 CSL 2021 15/03/2021 View Not to be issued by the Central
05 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. (02/2021) FD 16 CSL 2021 20/03/2021 View 05/2021-Central Tax 08/03/2021 View
04 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. (01/2021)-KGST.CR.01/17-18 01/03/2021 View 04/2021-Central Tax 28/02/2021 View
03 Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. (01/2021)FD 16 CSL 2021 05/03/2021 View 03/2021-Central Tax 23/02/2021 View
02 Seeks to make amendment (2021) to CGST Rules, 2017. Not to be issued by the State 02/2021-Central Tax 12/01/2021 View
01 KGST(Second Amendment) Rules,2021 /CGST Rules, 2021 -Insertion of sub Rules 6 of Rule 59. (4-A/2021)-FD 02 CSL 2021 01/03/2021 View 01/2021-Central Tax 01/01/2021 View