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
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 due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
