Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
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 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)
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
Notifies the date on which section 97 of the Finance (No. 2) Act, 2019 comes into force. Brings into effect the amendment carried out through the said section.Effective Date: 10.11.2020
Notifies the date on which section 97 of the Finance (No. 2) Act, 2019 comes into force. Brings into effect the amendment carried out through the said section.Effective Date: 10.11.2020
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
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
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
