Notification No. 02/2020
Date: January 1, 2020
Subject: Amendment to CGST Rules, 2017 relating to transitional credit, registration and system-generated notices
Description:
This notification introduces the CGST (Amendment) Rules, 2020. It extends the time limit for filing TRAN-1 up to 31 March 2020 and TRAN-2 up to 30 April 2020. It also amends FORM REG-01 for SEZ units/developers, modifies FORM GSTR-3A to clarify system-generated notices, and substitutes FORM GST INV-01, laying down detailed e-invoice schema. The amendments streamline transitional credit and compliance procedures.
Amendment:
This notification amends notification No. 3/2017