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
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Extends the time limit for furnishing FORM GSTR-1 to the 11th of the succeeding month. Prescribes 13th of the succeeding month for quarterly filers. Supersedes Notifications No. 74/2020 and 75/2020.Effective Date: 01.01.2021Previous Notification: Notification No. 74/2020 – Central Tax dated 15.10.2020
Extends the time limit for furnishing FORM GSTR-1 to the 11th of the succeeding month. Prescribes 13th of the succeeding month for quarterly filers. Supersedes Notifications No. 74/2020 and 75/2020.Effective Date: 01.01.2021Previous Notification: Notification No. 74/2020 – Central Tax dated 15.10.2020
