Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
This notification prescribes the due dates for furnishing FORM GSTR-3B for the period April 2020 to September 2020. Different due dates are specified based on aggregate turnover and state-wise location of principal place of business. It also mandates timely payment of tax liabilities while filing returns. The notification provides a structured compliance framework for the period.Amendment:Yes it has been amended through notification 54/2020
This notification prescribes the due dates for furnishing FORM GSTR-3B for the period April 2020 to September 2020. Different due dates are specified based on aggregate turnover and state-wise location of principal place of business. It also mandates timely payment of tax liabilities while filing returns. The notification provides a structured compliance framework for the period.Amendment:Yes it has been amended through notification 54/2020
This notification extends the time limit for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For the period April 2020 to September 2020, returns are to be furnished by the 11th day of the succeeding month. The notification ensures clarity and continuity in return filing timelines.
This notification extends the time limit for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For the period April 2020 to September 2020, returns are to be furnished by the 11th day of the succeeding month. The notification ensures clarity and continuity in return filing timelines.
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. It specifies quarterly filing of FORM GSTR-1 for April–June 2020 (due 31 July 2020) and July–September 2020 (due 31 October 2020). The notification formalizes the quarterly return filing system for small taxpayers.
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. It specifies quarterly filing of FORM GSTR-1 for April–June 2020 (due 31 July 2020) and July–September 2020 (due 31 October 2020). The notification formalizes the quarterly return filing system for small taxpayers.
This notification amends Notification No. 29/2019 – Central Tax to extend the due date for filing FORM GSTR-3B for the months July 2019 to September 2019 till 24 March 2020. The extension applies to registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir, providing region-specific filing relief.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019 – Central Tax to extend the due date for filing FORM GSTR-3B for the months July 2019 to September 2019 till 24 March 2020. The extension applies to registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir, providing region-specific filing relief.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 44/2019 – Central Tax to extend the due date for filing FORM GSTR-3B. The extension up to 24 March 2020 applies for October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The amendment provides targeted compliance relief to taxpayers in the specified regions.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 44/2019 – Central Tax to extend the due date for filing FORM GSTR-3B. The extension up to 24 March 2020 applies for October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The amendment provides targeted compliance relief to taxpayers in the specified regions.Amendment:This notification amends notification No. 44/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 27/2019 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir. The notification ensures special procedural relief for affected taxpayersAmendment:This notification amends notification No. 27/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 27/2019 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir. The notification ensures special procedural relief for affected taxpayersAmendment:This notification amends notification No. 27/2019
This notification amends Notification No. 28/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the months July 2019 to September 2019 up to 24 March 2020. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir. The measure addresses compliance difficulties in the region.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the months July 2019 to September 2019 up to 24 March 2020. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir. The measure addresses compliance difficulties in the region.Amendment:This notification amends notification No. 28/2019
