This notification extends the time limit for furnishing FORM GSTR-9 for FY 2019-20 up to 28 February 2021. The extension is granted under Section 44 read with Rule 80 of the CGST Rules, 2017. It provides additional time to taxpayers to complete annual return compliance during the COVID-19 period.Amendment:Yes it has been amended through notification 4/2021,
This notification extends the time limit for furnishing FORM GSTR-9 for FY 2019-20 up to 28 February 2021. The extension is granted under Section 44 read with Rule 80 of the CGST Rules, 2017. It provides additional time to taxpayers to complete annual return compliance during the COVID-19 period.Amendment:Yes it has been amended through notification 4/2021,
This corrigendum corrects clerical errors in Notification No. 94/2020–CT. The words “for the proviso” are substituted with “for the provisos”, and the period “seven working days” is corrected to “thirty days” at the specified places. The corrections clarify the time limits for registration-related actions. All other provisions of Notification No. 94/2020 remain unchanged.
This corrigendum corrects clerical errors in Notification No. 94/2020–CT. The words “for the proviso” are substituted with “for the provisos”, and the period “seven working days” is corrected to “thirty days” at the specified places. The corrections clarify the time limits for registration-related actions. All other provisions of Notification No. 94/2020 remain unchanged.
This notification appoints 1 January 2021 as the date on which Sections 119–127 and 131 of the Finance Act, 2020 come into force, operationalising legislative amendments under GST.
This notification appoints 1 January 2021 as the date on which Sections 119–127 and 131 of the Finance Act, 2020 come into force, operationalising legislative amendments under GST.
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for registered persons whose principal place of business is in the UT of Ladakh for the specified period. The relief is issued under Sections 128 and 148.Amendment:This notification amends notification No. 73/2017
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for registered persons whose principal place of business is in the UT of Ladakh for the specified period. The relief is issued under Sections 128 and 148.Amendment:This notification amends notification No. 73/2017
This notification makes extensive amendments to the CGST Rules, 2017 to strengthen registration, ITC control and enforcement mechanisms. It introduces biometric-based Aadhaar authentication and physical verification for registration, tightens deemed approval timelines, and expands grounds for suspension and cancellation of registration. It also reduces the provisional ITC cap under Rule 36(4) from 10% to 5%, inserts Rule 86B restricting use of ITC beyond 99% of tax liability in specified cases, and restricts filing of GSTR-1 where GSTR-3B is not filed.Amendment:This notification amends notification No. 3/2017
This notification makes extensive amendments to the CGST Rules, 2017 to strengthen registration, ITC control and enforcement mechanisms. It introduces biometric-based Aadhaar authentication and physical verification for registration, tightens deemed approval timelines, and expands grounds for suspension and cancellation of registration. It also reduces the provisional ITC cap under Rule 36(4) from 10% to 5%, inserts Rule 86B restricting use of ITC beyond 99% of tax liability in specified cases, and restricts filing of GSTR-1 where GSTR-3B is not filed.Amendment:This notification amends notification No. 3/2017
Amending Notification No. 35/2020–CT, this notification extends specified compliance deadlines up to 30/31 March 2021, as applicable. It continues COVID-related statutory relaxations.Amendment:This notification amends notification No. 35/2020
Amending Notification No. 35/2020–CT, this notification extends specified compliance deadlines up to 30/31 March 2021, as applicable. It continues COVID-related statutory relaxations.Amendment:This notification amends notification No. 35/2020
This notification amends Notification No. 12/2017–CT to require 8-digit HSN codes on tax invoices for specified chemicals. The measure enhances traceability and compliance for sensitive goods.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to require 8-digit HSN codes on tax invoices for specified chemicals. The measure enhances traceability and compliance for sensitive goods.Amendment:This notification amends notification No. 12/2017
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
Penalty under Section 125 for non-compliance with Notification No. 14/2020–CT (dynamic QR code on B2C invoices) is waived for the specified period, subject to compliance from 1 April 2021. This grants transitional relief during initial implementation.
Penalty under Section 125 for non-compliance with Notification No. 14/2020–CT (dynamic QR code on B2C invoices) is waived for the specified period, subject to compliance from 1 April 2021. This grants transitional relief during initial implementation.
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
