Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
This notification amends Notification No. 35/2020–CT to extend time limits for completion or compliance of actions under Section 171 where such time limits fell between 20 March 2020 and 29 November 2020. Such actions are now permitted up to 30 November 2020. The relief is granted under Section 168A due to COVID-19 disruptions.Amendment:This notification amends notification No. 35/2020
This notification amends Notification No. 35/2020–CT to extend time limits for completion or compliance of actions under Section 171 where such time limits fell between 20 March 2020 and 29 November 2020. Such actions are now permitted up to 30 November 2020. The relief is granted under Section 168A due to COVID-19 disruptions.Amendment:This notification amends notification No. 35/2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
This notification extends the due date for furnishing FORM GSTR-4 for the relevant period by substituting 31 August 2020 with 31 October 2020. It amends Notification No. 21/2019–CT issued under Section 148. The extension provides compliance relief to composition taxpayers.Amendment:This notification amends notification No. 21/2029
This notification extends the due date for furnishing FORM GSTR-4 for the relevant period by substituting 31 August 2020 with 31 October 2020. It amends Notification No. 21/2019–CT issued under Section 148. The extension provides compliance relief to composition taxpayers.Amendment:This notification amends notification No. 21/2029
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
This notification appoints 1 September 2020 as the date on which Section 100 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law enacted by Parliament. It operationalises the statutory change from the notified date.
This notification appoints 1 September 2020 as the date on which Section 100 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law enacted by Parliament. It operationalises the statutory change from the notified date.
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
This notification amends Rules 8, 9 and 25 of the CGST Rules to strengthen Aadhaar authentication-based registration. It provides for mandatory Aadhaar authentication, physical verification where authentication is not completed, revised timelines for grant of registration, and deemed approval provisions. Certain amendments operate retrospectively from 1 April 2020, enhancing safeguards against fake registrations.Amendment:This notification amends notification No. 3/2017
This notification amends Rules 8, 9 and 25 of the CGST Rules to strengthen Aadhaar authentication-based registration. It provides for mandatory Aadhaar authentication, physical verification where authentication is not completed, revised timelines for grant of registration, and deemed approval provisions. Certain amendments operate retrospectively from 1 April 2020, enhancing safeguards against fake registrations.Amendment:This notification amends notification No. 3/2017
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.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. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
