Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
Issued under section 44 of the CGST Act read with rule 80, this notification extends the due date for furnishing the Annual Return for FY 2018–19 to 30 June 2020. The extension applies to all registered persons required to file annual returns electronically on the common GST portal, providing compliance relief during COVID-19
Issued under section 44 of the CGST Act read with rule 80, this notification extends the due date for furnishing the Annual Return for FY 2018–19 to 30 June 2020. The extension applies to all registered persons required to file annual returns electronically on the common GST portal, providing compliance relief during COVID-19
This notification introduces the CGST (Third Amendment) Rules, 2020, bringing significant procedural changes. It mandates Aadhaar authentication for GST registration (from 01 April 2020), provides for physical verification in case of authentication failure, revises ITC rules for capital goods, introduces re-credit of ITC via FORM GST PMT-03, amends refund procedures, and inserts Rule 96B for recovery of export refunds where sale proceeds are not realised. It also mandates GSTR-9C audit for taxpayers with turnover exceeding ₹5 crore for FY 2018–19.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Third Amendment) Rules, 2020, bringing significant procedural changes. It mandates Aadhaar authentication for GST registration (from 01 April 2020), provides for physical verification in case of authentication failure, revises ITC rules for capital goods, introduces re-credit of ITC via FORM GST PMT-03, amends refund procedures, and inserts Rule 96B for recovery of export refunds where sale proceeds are not realised. It also mandates GSTR-9C audit for taxpayers with turnover exceeding ₹5 crore for FY 2018–19.Amendment:This notification amends notification No. 3/2017
This notification specifies that Aadhaar authentication under section 25(6B)/(6C) shall not apply to non-Indian citizens and to persons other than individuals, authorised signatories, managing/authorised partners and Karta of HUF. The exemption clarifies the scope of mandatory Aadhaar authentication for GST registration
This notification specifies that Aadhaar authentication under section 25(6B)/(6C) shall not apply to non-Indian citizens and to persons other than individuals, authorised signatories, managing/authorised partners and Karta of HUF. The exemption clarifies the scope of mandatory Aadhaar authentication for GST registration
Issued under section 25(6B) of the CGST Act, this notification notifies 01 April 2020 as the date from which individual applicants are required to undergo Aadhaar authentication to be eligible for GST registration. Where Aadhaar is not assigned, alternate identification mechanisms shall be provided as per rule 9.
Issued under section 25(6B) of the CGST Act, this notification notifies 01 April 2020 as the date from which individual applicants are required to undergo Aadhaar authentication to be eligible for GST registration. Where Aadhaar is not assigned, alternate identification mechanisms shall be provided as per rule 9.
This notification specifies that authorised signatories, managing/authorised partners of partnership firms, and Karta of HUF shall undergo Aadhaar authentication as a condition for GST registration eligibility, effective 01 April 2020. Alternate identification methods are permitted where Aadhaar is not assigned.
This notification specifies that authorised signatories, managing/authorised partners of partnership firms, and Karta of HUF shall undergo Aadhaar authentication as a condition for GST registration eligibility, effective 01 April 2020. Alternate identification methods are permitted where Aadhaar is not assigned.
