This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
This notification amends Notification No. 02/2017-CT to revise the jurisdiction of Commissioners (Appeals) at Delhi and Mumbai. It reallocates appellate jurisdiction to ensure balanced workload distribution. The amendment improves administrative efficiency in handling GST appeals.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017-CT to revise the jurisdiction of Commissioners (Appeals) at Delhi and Mumbai. It reallocates appellate jurisdiction to ensure balanced workload distribution. The amendment improves administrative efficiency in handling GST appeals.Amendment:This notification amends notification No. 2/2017
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furnishing of FORM GSTR-1 / IFF where the registered person has not filed GSTR-3B for preceding tax periods or where ITC utilisation is restricted under Rule 86B. The amendment strengthens return discipline and ensures tax payment compliance before outward supply reporting.Amendment:This notification amends notification No. 3/2017
This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furnishing of FORM GSTR-1 / IFF where the registered person has not filed GSTR-3B for preceding tax periods or where ITC utilisation is restricted under Rule 86B. The amendment strengthens return discipline and ensures tax payment compliance before outward supply reporting.Amendment:This notification amends notification No. 3/2017
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
