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
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
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
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 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
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 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.
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
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
