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).
Issues corrections to the list of States mentioned in Notification No. 06/2020–Central Tax dated 03.02.2020. Revises inclusion and exclusion of certain States to rectify textual errors. Clarifies applicability of extended due dates.Effective Date: 04.02.2020Previous Notification: Notification No. 06/2020 – Central Tax dated 03.02.2020
Issues corrections to the list of States mentioned in Notification No. 06/2020–Central Tax dated 03.02.2020. Revises inclusion and exclusion of certain States to rectify textual errors. Clarifies applicability of extended due dates.Effective Date: 04.02.2020Previous Notification: Notification No. 06/2020 – Central Tax dated 03.02.2020
This corrigendum corrects clerical errors in Notification No. 06/2020 – Central Tax. It removes Uttar Pradesh from one group of States and adds it to another, ensuring accurate State-wise classification for extended due dates of Annual Return for FY 2017–18. The correction ensures clarity and correct applicability of the notification.
This corrigendum corrects clerical errors in Notification No. 06/2020 – Central Tax. It removes Uttar Pradesh from one group of States and adds it to another, ensuring accurate State-wise classification for extended due dates of Annual Return for FY 2017–18. The correction ensures clarity and correct applicability of the notification.
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing the annual return under section 44 read with rule 80 for FY 2017-18. Prescribes different extended dates based on the State or Union Territory of registration. Applies to specified classes of registered persons.Effective Date: 03.02.2020
Extends the due date for furnishing the annual return under section 44 read with rule 80 for FY 2017-18. Prescribes different extended dates based on the State or Union Territory of registration. Applies to specified classes of registered persons.Effective Date: 03.02.2020
Issued under section 168 of the CGST Act, this notification amends Notification No. 44/2019 – Central Tax to prescribe state-wise staggered due dates for filing FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The benefit applies to taxpayers having aggregate turnover up to ₹5 crore, thereby easing compliance through staggered filing timelines.Amendment:This notification amends notification No. 44/2019
Issued under section 168 of the CGST Act, this notification amends Notification No. 44/2019 – Central Tax to prescribe state-wise staggered due dates for filing FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The benefit applies to taxpayers having aggregate turnover up to ₹5 crore, thereby easing compliance through staggered filing timelines.Amendment:This notification amends notification No. 44/2019
This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.
This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
