Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-3B for the months July 2019 to September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing of returns up to the prescribed extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-3B for the months July 2019 to September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing of returns up to the prescribed extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28.06.2019
Notifies special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly FORM GSTR-1 for April–June 2020 and July–September 2020. Defers notification of due dates for furnishing details under section 38 for the relevant months.Effective Date: 23.03.2020
Notifies special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly FORM GSTR-1 for April–June 2020 and July–September 2020. Defers notification of due dates for furnishing details under section 38 for the relevant months.Effective Date: 23.03.2020
Extends the time limit for furnishing monthly FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for each month from April 2020 to September 2020. Applies uniformly to the specified class of registered persons.Effective Date: 23.03.2020
Extends the time limit for furnishing monthly FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for each month from April 2020 to September 2020. Applies uniformly to the specified class of registered persons.Effective Date: 23.03.2020
Specifies staggered due dates for furnishing FORM GSTR-3B for the months April 2020 to September 2020. Prescribes different due dates based on aggregate turnover and location of principal place of business. Requires discharge of tax liability by the due date prescribed for filing the return.Effective Date: 23.03.2020
Specifies staggered due dates for furnishing FORM GSTR-3B for the months April 2020 to September 2020. Prescribes different due dates based on aggregate turnover and location of principal place of business. Requires discharge of tax liability by the due date prescribed for filing the return.Effective Date: 23.03.2020
This notification prescribes a special procedure for registered persons affected by the merger of the Union Territories of Dadra & Nagar Haveli and Daman & Diu. It provides guidance on determination of tax periods, payment of applicable tax, and transfer of input tax credit (ITC) between old and new GSTINs. The procedure ensures seamless GST transition during territorial reorganisation.Amendment:Yes it has been amended through notification 45/2020
This notification prescribes a special procedure for registered persons affected by the merger of the Union Territories of Dadra & Nagar Haveli and Daman & Diu. It provides guidance on determination of tax periods, payment of applicable tax, and transfer of input tax credit (ITC) between old and new GSTINs. The procedure ensures seamless GST transition during territorial reorganisation.Amendment:Yes it has been amended through notification 45/2020
Issued under section 148 of the CGST Act, this notification prescribes a special GST procedure for corporate debtors undergoing corporate insolvency resolution under the Insolvency and Bankruptcy Code, 2016. It mandates separate GST registration by IRP/RP, prescribes return filing requirements, allows ITC on invoices issued in erstwhile GSTIN, and provides for refund of cash ledger balances. The notification clarifies GST compliance during insolvency proceedings.Amendment:Yes it has been amended through notification 39/2020
Issued under section 148 of the CGST Act, this notification prescribes a special GST procedure for corporate debtors undergoing corporate insolvency resolution under the Insolvency and Bankruptcy Code, 2016. It mandates separate GST registration by IRP/RP, prescribes return filing requirements, allows ITC on invoices issued in erstwhile GSTIN, and provides for refund of cash ledger balances. The notification clarifies GST compliance during insolvency proceedings.Amendment:Yes it has been amended through notification 39/2020
This notification amends Notification No. 21/2019 – Central Tax to provide relief to composition taxpayers who have filed FORM GSTR-3B instead of CMP-08 for FY 2019–20. Such taxpayers are exempted from filing FORM GSTR-1 and CMP-08 for the said financial year. The amendment avoids duplication of compliance.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019 – Central Tax to provide relief to composition taxpayers who have filed FORM GSTR-3B instead of CMP-08 for FY 2019–20. Such taxpayers are exempted from filing FORM GSTR-1 and CMP-08 for the said financial year. The amendment avoids duplication of compliance.Amendment:This notification amends notification No. 21/2019
This notification mandates e-invoicing under rule 48(4) for registered persons having aggregate turnover exceeding ₹100 crore, while excluding specified classes of persons. It supersedes Notification No. 70/2019 – Central Tax and extends the implementation date of e-invoicing to 01 October 2020. The measure provides additional preparedness time for taxpayers.Amendment:Yes it has been amended through notification 10/2023, 17/2022, 1/2022, 23/2021, 5/2021, 88/2020, 70/2020, 61/2020,
This notification mandates e-invoicing under rule 48(4) for registered persons having aggregate turnover exceeding ₹100 crore, while excluding specified classes of persons. It supersedes Notification No. 70/2019 – Central Tax and extends the implementation date of e-invoicing to 01 October 2020. The measure provides additional preparedness time for taxpayers.Amendment:Yes it has been amended through notification 10/2023, 17/2022, 1/2022, 23/2021, 5/2021, 88/2020, 70/2020, 61/2020,
This notification mandates that registered persons having aggregate turnover exceeding ₹500 crore shall issue B2C invoices containing a Dynamic QR Code to enable digital payment and invoice verification. It supersedes Notification No. 72/2019 – Central Tax and extends the implementation date to 01 October 2020. Where the Dynamic QR Code is provided through digital display, the invoice shall be deemed compliant. The measure promotes digitisation and ease of payment.Amendment:Yes it has been amended through notification 71/2020,
This notification mandates that registered persons having aggregate turnover exceeding ₹500 crore shall issue B2C invoices containing a Dynamic QR Code to enable digital payment and invoice verification. It supersedes Notification No. 72/2019 – Central Tax and extends the implementation date to 01 October 2020. Where the Dynamic QR Code is provided through digital display, the invoice shall be deemed compliant. The measure promotes digitisation and ease of payment.Amendment:Yes it has been amended through notification 71/2020,
