Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 30.09.2020
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 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 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
