This notification authorises Principal Commissioners/Commissioners of Central Tax to revise orders passed by Additional or Joint Commissioners, and Additional or Joint Commissioners to revise orders passed by Deputy/Assistant Commissioners or Superintendents. The authorisation is made under section 108 of the CGST Act, thereby operationalising the revisional mechanism under GST.
This notification authorises Principal Commissioners/Commissioners of Central Tax to revise orders passed by Additional or Joint Commissioners, and Additional or Joint Commissioners to revise orders passed by Deputy/Assistant Commissioners or Superintendents. The authorisation is made under section 108 of the CGST Act, thereby operationalising the revisional mechanism under GST.
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
This notification, issued under section 128 of the CGST Act, amends Notification No. 4/2018 – Central Tax by extending the cut-off date for waiver of late fee for delayed filing of FORM GSTR-1 from 10 January 2020 to 17 January 2020. The extension enables taxpayers to avail late fee relief for pending returns.Amendment:This notification amends notification No. 4/2018
This notification, issued under section 128 of the CGST Act, amends Notification No. 4/2018 – Central Tax by extending the cut-off date for waiver of late fee for delayed filing of FORM GSTR-1 from 10 January 2020 to 17 January 2020. The extension enables taxpayers to avail late fee relief for pending returns.Amendment:This notification amends notification No. 4/2018
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
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)
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
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.
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
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 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).
