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,
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 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
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 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
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
Issued under section 148 of the CGST Act, this notification exempts foreign airline companies from furnishing the reconciliation statement in FORM GSTR-9C. In lieu thereof, such entities are required to submit a statement of receipts and payments for Indian operations, certified by a practicing Chartered Accountant in India, by 30 September following the financial year. The notification simplifies compliance for foreign airlines.
Issued under section 148 of the CGST Act, this notification exempts foreign airline companies from furnishing the reconciliation statement in FORM GSTR-9C. In lieu thereof, such entities are required to submit a statement of receipts and payments for Indian operations, certified by a practicing Chartered Accountant in India, by 30 September following the financial year. The notification simplifies compliance for foreign airlines.
Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
This notification introduces the CGST (Second Amendment) Rules, 2020 and amends rule 31A to prescribe the value of supply of lottery as 100/128 of the face value of the ticket or notified price, whichever is higher. The amendment ensures uniform valuation and taxation of lottery supplies under GST.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Second Amendment) Rules, 2020 and amends rule 31A to prescribe the value of supply of lottery as 100/128 of the face value of the ticket or notified price, whichever is higher. The amendment ensures uniform valuation and taxation of lottery supplies under GST.Amendment:This notification amends notification No. 3/2017
This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
