• Amends Notification No 17/2017- Central Tax (Rate) dated 28.06.2017
• Amends Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
• Amends Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
• Amends Notification No. 01/2021-Central Tax (Rate) dated 28-06-2017

• Amends Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017
• Amends Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
• Amends Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
• Amends Notification No. 01/2021-Integrated Tax (Rate) dated 28-06-2017

• Amends Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017
• Amends Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017
• Amends Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017
• Amends Notification No. 01/2021-Union Territory Tax (Rate) dated 28-06-2017

• Notification No. 39/2017- Central Tax (Rate)
• Notification No. 4/2017- Central Tax (Rate)
• Notification No. 2/2017- Central Tax (Rate)
• Notification No. 1/2017- Central Tax (Rate)
• Notification No. 12/2017- Central Tax (Rate)
• Notification No. 11/2017- Central Tax (Rate)

• Notification No. 40/2017- Integrated Tax (Rate)
• Notification No. 4/2017- Integrated Tax (Rate)
• Notification No. 2/2017- Integrated Tax (Rate)
• Notification No. 1/2017- Integrated Tax (Rate)
• Notification No. 09/2017- Integrated Tax (Rate)
• Notification No. 08/2017- Integrated Tax (Rate)

• Notification No. 39/2017- Union territory Tax (Rate)
• Notification No. 4/2017- Union territory Tax (Rate)
• Notification No. 2/2017- Union territory Tax (Rate)
• Notification No. 1/2017- Union territory Tax (Rate)
• Notification No. 12/2017- Union Territory Tax (Rate)
• Notification No. 11/2017- Union Territory Tax (Rate)

• Exempted taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
• Issued Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
• Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

• Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
• GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
• GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.
• Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis.
• Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination).
• Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
• Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

CGST Notification published by CBIC:

• Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
• 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.

IGST Notification published by CBIC:

• Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
• 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.

UGST Notification published by CBIC:

• Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
• 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.

• 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.
• Extends due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.
• Excluded government departments and local authorities from the requirement of issuance of e-invoice.
• Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
• Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
• Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
• 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.
• Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.
• Extends the due date for FORM GSTR-1 for May, 2021 by 15 days.
• 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.

• Extended 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.
• Issued third amendment (2021) to CGST Rules.
• Extends the due date of furnishing FORM GSTR-1 for April, 2021.
• Extends the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
• Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.
• Amended notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.
• Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.

• Amended notification No. 50/2017-Customs dated 30th June, 2017 regarding effective rate of Basic Customs Duty (BCD)
• Amended notification No. 57/2017-Customs dated 30th June, 2017 regarding effective basic custom duty rate on IT/Electronics items
• Amended notification No. 25/99-Customs dated 28th February, 1999 to withdraw basic customs duty exemption on the specified parts of transformers
• Amended notification No. 24/2005-Customs dated 1st March, 2005 to clarify the scope of exemption under entry at S. No. 13S of the said notification.
• Amended notification No. 08/2020-Customs dated 2nd February, 2020 so as to exempt the medical devices imported by international organizations and diplomatic missions from the levy of Health Cess
• Seeks to rescind notification Nos. 1/2011-Customs, dated the 6th January, 2011, 34/2017-Customs, dated the 30th June, 2017 and 75/2017-Customs, dated the 13th September, 2017
• Amended notification No. 153/94-Customs dated 13th July, 1994 to include temporary imports of costumes and props for film-making, in the goods exempted by the said notification
• Amended notification No. 42/1996-Customs,dated 23.07.21996 to make suitable amendments to the list of specified projects under heading 9801 of the First Schedule to the Customs Tariff Act.
• Amended notification No. 230/86-Customs dated 03.04.1986 to notify National High Speed Rail Corporation Ltd. as Sponsoring Authority for High Speed Rail projects
• Effective rate of Agriculture Infrastructure and Development Cess for specified goods
• Seeks to rescind notification No. 12/2018-Customs, dated 02.02.2018.
• Exempted Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver
• Exempted Social Welfare Surcharge leviable on Crude or roughly trimmed or Blocks Marble or travertine
• Amends notification No. 82/2017-Customs dated 27.10.2017
• Amended Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
• Amended Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes.
• Amended Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes.
• Amended Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 to provide for the manner of application of safeguard measures including tariff-rate quota and make certain other miscellaneous changes.
• Seeks to rescind notification No. 02/2020 – Customs (CVD) dated 9th October, 2020.
• Amended notification No. 01/2017 – Customs (CVD) to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.
• Amended notification No. 54/2018 – Customs (ADD) dated 18th October, 2018 to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.  
• Amended notification No. 38/2019 – Customs (ADD) dated 25th September, 2019 to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021. 
• Amended notification No. 16/2020 – Customs (ADD) dated 23rd June, 2020 so as to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.