Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
