Extends the due date for furnishing FORM GSTR-7 for the period July 2019 to October 2019 for deductors in the erstwhile State of Jammu and Kashmir. Prescribes a common extended due date for November 2019 to February 2020 for deductors in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns required under section 51 of the CGST Act.Effective Date: 20.12.2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period July 2019 to October 2019 for deductors in the erstwhile State of Jammu and Kashmir. Prescribes a common extended due date for November 2019 to February 2020 for deductors in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns required under section 51 of the CGST Act.Effective Date: 20.12.2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28.06.2019
Notifies the date from which authorised signatories, managing or authorised partners, and Karta of HUF are required to undergo Aadhaar authentication. Makes authentication mandatory for eligibility for GST registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which authorised signatories, managing or authorised partners, and Karta of HUF are required to undergo Aadhaar authentication. Makes authentication mandatory for eligibility for GST registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which individuals are required to undergo Aadhaar authentication for GST registration. Makes Aadhaar authentication a condition for eligibility for registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies the date from which individuals are required to undergo Aadhaar authentication for GST registration. Makes Aadhaar authentication a condition for eligibility for registration. Provides alternate identification mechanism where Aadhaar is not assigned.Effective Date: 01.04.2020
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
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
