Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
