Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Notifies the date from which individuals are required to undergo Aadhaar authentication for GST registration. Makes Aadhaar authentication a condition for eligibility for registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which individuals are required to undergo Aadhaar authentication for GST registration. Makes Aadhaar authentication a condition for eligibility for registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which authorised signatories, managing or authorised partners, and Karta of HUF are required to undergo Aadhaar authentication. Makes authentication mandatory for eligibility for GST registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which authorised signatories, managing or authorised partners, and Karta of HUF are required to undergo Aadhaar authentication. Makes authentication mandatory for eligibility for GST registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Extends the due date for furnishing FORM GSTR-7 for the period July 2019 to October 2019 for deductors in the erstwhile State of Jammu and Kashmir. Prescribes a common extended due date for November 2019 to February 2020 for deductors in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns required under section 51 of the CGST Act.Effective Date: 20.12.2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period July 2019 to October 2019 for deductors in the erstwhile State of Jammu and Kashmir. Prescribes a common extended due date for November 2019 to February 2020 for deductors in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns required under section 51 of the CGST Act.Effective Date: 20.12.2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 for the quarter October–December 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union Territories of Jammu and Kashmir and Ladakh. Allows filing up to the prescribed extended date.Effective Date: 31.01.2020Previous Notification: Notification No. 45/2019 – Central Tax dated 09.10.2019
Extends the time limit for furnishing FORM GSTR-1 for the quarter October–December 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union Territories of Jammu and Kashmir and Ladakh. Allows filing up to the prescribed extended date.Effective Date: 31.01.2020Previous Notification: Notification No. 45/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-1 for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir with turnover exceeding ₹1.5 crore. Prescribes extended due dates for FORM GSTR-1 for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to monthly return filers.Effective Date: 20.12.2019Previous Notification: Notification No. 46/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-1 for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir with turnover exceeding ₹1.5 crore. Prescribes extended due dates for FORM GSTR-1 for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to monthly return filers.Effective Date: 20.12.2019Previous Notification: Notification No. 46/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-1 for each of the months from July 2019 to September 2019. Applies to registered persons with aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing up to the specified extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-1 for each of the months from July 2019 to September 2019. Applies to registered persons with aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing up to the specified extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Allows filing up to the revised extended date.Effective Date: 30.11.2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Allows filing up to the revised extended date.Effective Date: 30.11.2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
