Amends rules 46, 48 and 138A of the CGST Rules, 2017. Mandates QR Code with embedded IRN on e-invoices. Allows electronic production of QR Code for verification in lieu of physical invoice copy.Effective Date: 30.09.2020
Amends rules 46, 48 and 138A of the CGST Rules, 2017. Mandates QR Code with embedded IRN on e-invoices. Allows electronic production of QR Code for verification in lieu of physical invoice copy.Effective Date: 30.09.2020
Amends Notification No. 14/2020–Central Tax relating to Dynamic QR Code on B2C invoices. Substitutes the implementation date from 01 October 2020 to 01 December 2020. Expands turnover reference to any preceding financial year from 2017-18 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Amends Notification No. 14/2020–Central Tax relating to Dynamic QR Code on B2C invoices. Substitutes the implementation date from 01 October 2020 to 01 December 2020. Expands turnover reference to any preceding financial year from 2017-18 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
