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
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
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
The corrigendum corrects a clerical error by substituting “Central Government” with “Commissioner” at the specified place. All other contents of Notification No. 86/2020 remain unchanged.
The corrigendum corrects a clerical error by substituting “Central Government” with “Commissioner” at the specified place. All other contents of Notification No. 86/2020 remain unchanged.
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
