Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing the annual return under section 44 read with rule 80 for FY 2017-18. Prescribes different extended dates based on the State or Union Territory of registration. Applies to specified classes of registered persons.Effective Date: 03.02.2020
Extends the due date for furnishing the annual return under section 44 read with rule 80 for FY 2017-18. Prescribes different extended dates based on the State or Union Territory of registration. Applies to specified classes of registered persons.Effective Date: 03.02.2020
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.Effective Date: 13.01.2020
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.Effective Date: 10.01.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Amends multiple provisions of the CGST Rules, 2017 including extension of timelines under rule 117 for transitional credit. Substitutes and modifies formats of registration and notice forms. Introduces changes relating to system-generated notices and invoice-related provisions.Effective Date: 01.01.2020 (specific amendments effective from dates mentioned in the notification)
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-7 for November 2019. Applies to persons required to deduct tax under section 51 whose principal place of business is in Assam, Manipur or Tripura.Effective Date: 10 December 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for November 2019. Applies to registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura.Effective Date: 23 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-1 for November 2019. Applies to registered persons having principal place of business in Assam, Manipur or Tripura with turnover exceeding ₹1.5 crore.Effective Date: 11 December 2019Previous Notification: Notification No. 46/2019 – Central Tax dated 9 October 2019
