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
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
