The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 39/2021 – Central Tax [S.O. 5328(E)] dated 21st December 2021 appoints the 01st January, 2022 for applicability of provisions of sections 108, 109 and 113 to 122 of the Finance Act, 2021. The applicable sections of Finance Act, 2021 are as follows:-
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 38/2021 – Central Tax [G.S.R. 875(E)] dated 21st December, 2021 notifies the 01st of January 2022 as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Central
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 1/2021 – Goods and Service Tax Compensation [G.S.R. 859(E)] dated 16th December 2021 amends the Notification No 1/2018 – Goods and Service Tax Compensation dated 14th November 2018. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 16th December, 2021
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 37/2021 – Central Tax [G.S.R. 842(E)] dated 01st December 2021 extends the tenure of authority for anti-profiteering under Rule 137 of CGST Rules 2017 from four years to five year under. Further, CBIC also amend the Form GST DRC-03. MINISTRY OF FINANCE(Department
The Government of National Capital Territory of Delhi vide its Notification No 04/2021 – State Tax (Rate) [No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/314] dated 18th November 2021 amends the Notification No 11/2017 – State Tax (Rate) dated 30th June 2017. FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 04/2021-State Tax (Rate) No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/314 – In exercise of
The Government of National Capital Territory of Delhi vide its Notification No 61/2021 – State Tax [No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/320] dated 18th November 2021 increased the e-Invoice limit from Rs 1.00 Cr to Rs 5.00 Cr for SEZ Units. FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 18th November, 2021 No. 61/2021-State Tax No. F.3(122)/Fin.(Exp-I)/2021-22/DS-I/320.— In exercise of the
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 17/2021 – Central Tax (Rate) [G.S.R. 813(E)] dated 18th November 2021 further amends the Notification No 17/2017 – Central Tax (Rate). Food delivery Apps like Zomato, Swiggy and Cloud Kitchesn brought within the restaurant services, liable to pay GST. NOTIFICATION New Delhi,
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 16/2021 – Central Tax (Rate) [G.S.R. 810(E)] dated 18th November 2021 further amends the Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017. NOTIFICATION New Delhi, the 18th November, 2021 No. 16/2021 – Central Tax (Rate) G.S.R. 810(E).—In exercise of
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 15/2021 – Integrated Tax (Rate) [G.S.R. 808(E)] dated 18th November 2021 further amends the Notification No 8/2017 – Integrated Tax (Rate) dated 28th June 2017. NOTIFICATION New Delhi, the 18th November, 2021 No. 15/2021- Integrated Tax (Rate) G.S.R. 808(E).—In exercise of the
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 15/2021 – Central Rate (Tax) [G.S.R. 807(E)] dated 18th November 2021 further amends the Notification No 11/2021 – Central Rate (Tax) dated 28th June 2017. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th November, 2021 No. 15/2021- Central Tax
