This notification appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections, namely section 92, sections 97, 100 and 103 to 110, are specifically excluded. The notification operationalises legislative amendments to the CGST Act, 2017 introduced through the Finance Act.
This notification appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections, namely section 92, sections 97, 100 and 103 to 110, are specifically excluded. The notification operationalises legislative amendments to the CGST Act, 2017 introduced through the Finance Act.
This notification introduces the CGST (Amendment) Rules, 2020. It extends the time limit for filing TRAN-1 up to 31 March 2020 and TRAN-2 up to 30 April 2020. It also amends FORM REG-01 for SEZ units/developers, modifies FORM GSTR-3A to clarify system-generated notices, and substitutes FORM GST INV-01, laying down detailed e-invoice schema. The amendments streamline transitional credit and compliance procedures.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Amendment) Rules, 2020. It extends the time limit for filing TRAN-1 up to 31 March 2020 and TRAN-2 up to 30 April 2020. It also amends FORM REG-01 for SEZ units/developers, modifies FORM GSTR-3A to clarify system-generated notices, and substitutes FORM GST INV-01, laying down detailed e-invoice schema. The amendments streamline transitional credit and compliance procedures.Amendment:This notification amends notification No. 3/2017
Issued under section 148 of the CGST Act, this notification amends Notification No. 62/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the period July 2017 to November 2019. The revised due date is 31 December 2019, with the changes taking effect from 01 January 2020. The notification provides additional time for regularisation of pending returns.
Issued under section 148 of the CGST Act, this notification amends Notification No. 62/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the period July 2017 to November 2019. The revised due date is 31 December 2019, with the changes taking effect from 01 January 2020. The notification provides additional time for regularisation of pending returns.
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
This notification reduces the permissible upfront amount from 50% to 20% for exemption on long-term lease of industrial or financial business plots. It also introduces detailed monitoring and recovery conditions in case of violation of land-use terms. The amendment tightens compliance while continuing the exemption.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification reduces the permissible upfront amount from 50% to 20% for exemption on long-term lease of industrial or financial business plots. It also introduces detailed monitoring and recovery conditions in case of violation of land-use terms. The amendment tightens compliance while continuing the exemption.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification substitutes S. No. 15 to provide that RCM shall apply on renting of motor vehicles designed to carry passengers where fuel cost is included and the supplier does not charge GST at 6%. The liability to pay tax is shifted to the body corporate recipient in such cases.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification substitutes S. No. 15 to provide that RCM shall apply on renting of motor vehicles designed to carry passengers where fuel cost is included and the supplier does not charge GST at 6%. The liability to pay tax is shifted to the body corporate recipient in such cases.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification omits certain entries from the 6% schedule and inserts new entries under the 9% schedule for woven and non-woven bags and sacks of polypropylene or polyethylene and flexible intermediate bulk containers (FIBC). The amendment rationalises GST rates applicable to packaging materials.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 6% schedule and inserts new entries under the 9% schedule for woven and non-woven bags and sacks of polypropylene or polyethylene and flexible intermediate bulk containers (FIBC). The amendment rationalises GST rates applicable to packaging materials.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification grants waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-1 for the period July 2017 to November 2019, provided the return is furnished between 19 December 2019 and 10 January 2020. The amnesty encourages regularisation of past non-compliance.Amendment:This notification amends notification No. 4/2018
This notification grants waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-1 for the period July 2017 to November 2019, provided the return is furnished between 19 December 2019 and 10 January 2020. The amnesty encourages regularisation of past non-compliance.Amendment:This notification amends notification No. 4/2018
