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
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
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 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
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
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.
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
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).
