Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
Issues corrections to the list of States mentioned in Notification No. 06/2020–Central Tax dated 03.02.2020. Revises inclusion and exclusion of certain States to rectify textual errors. Clarifies applicability of extended due dates.Effective Date: 04.02.2020Previous Notification: Notification No. 06/2020 – Central Tax dated 03.02.2020
Issues corrections to the list of States mentioned in Notification No. 06/2020–Central Tax dated 03.02.2020. Revises inclusion and exclusion of certain States to rectify textual errors. Clarifies applicability of extended due dates.Effective Date: 04.02.2020Previous Notification: Notification No. 06/2020 – Central Tax dated 03.02.2020
