This notification amends Notification No. 46/2019 – Central Tax to extend the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The due date for filing returns for October 2019 to February 2020 is extended up to 24 March 2020. The amendment provides region-specific compliance relief.Amendment:This notification amends notification No. 46/2019
This notification amends Notification No. 46/2019 – Central Tax to extend the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The due date for filing returns for October 2019 to February 2020 is extended up to 24 March 2020. The amendment provides region-specific compliance relief.Amendment:This notification amends notification No. 46/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 45/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the quarter October–December 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The notification provides special procedural relaxation.Amendment:This notification amends notification No. 45/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 45/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the quarter October–December 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The notification provides special procedural relaxation.Amendment:This notification amends notification No. 45/2019
This notification amends Notification No. 26/2019 – Central Tax to extend the due date for filing FORM GSTR-7 by GST TDS deductors under section 51. The extension up to 24 March 2020 applies for July 2019 to October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The measure grants targeted compliance relief.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019 – Central Tax to extend the due date for filing FORM GSTR-7 by GST TDS deductors under section 51. The extension up to 24 March 2020 applies for July 2019 to October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The measure grants targeted compliance relief.Amendment:This notification amends notification No. 26/2019
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.
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 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
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
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
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
