Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Reduces the cap on provisional availment of input tax credit under rule 36(4) from 20% to 10%. Inserts new rule 86A empowering tax authorities to restrict utilisation of fraudulently availed or ineligible ITC. Introduces restrictions on e-way bill generation for non-filing of outward supply statements.Effective Date: 26 December 2019 (specific provisions effective from notified future dates)
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.Effective Date: 19 December 2019Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for July to September 2019 till 30 November 2019. Applies to registered persons in Jammu & Kashmir with aggregate turnover exceeding ₹1.5 crore. Substitutes the earlier proviso to provide additional time.Effective Date: 15 November 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Extends the due date for furnishing FORM GSTR-3B for the month of November 2019. The return is required to be filed electronically through the common portal.Effective Date: 20 December 2019Previous Notification: Notification No. 44/2019 – Central Tax dated 9 October 2019
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Amends CGST Rules to substitute and insert multiple statements in FORM GST RFD-01 for refund claims. Introduces extensive relaxations and optional reporting formats in FORM GSTR-9 and GSTR-9C for FY 2017-18 and 2018-19. Provides flexibility in reporting ITC, amendments, reversals, and reconciliations.Effective Date: 14 November 2019Previous Notification: Notification No. 49/2019 – Central Tax dated 9 October 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the due date for filing FORM GSTR-7 for the months July to September 2019. Applicable to persons required to deduct tax under section 51 whose principal place of business is in Jammu & Kashmir. The return may be filed up to 15 November 2019.Effective Date: 20 September 2019Previous Notification: Notification No. 26/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the time limit for furnishing FORM GSTR-1 for the months July to September 2019. Applies to registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The revised due date is notified as 15 November 2019.Effective Date: 11 August 2019Previous Notification: Notification No. 28/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 for registered persons whose principal place of business is in Jammu & Kashmir. The return may be filed up to 30 November 2019. The extension is introduced through an additional proviso.Effective Date: 31 October 2019Previous Notification: Notification No. 27/2019 – Central Tax dated 28 June 2019
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Appoints 1 April 2020 as the date from which provisions relating to e-invoicing become effective. The notification operationalises rule 48(4) as introduced through earlier amendment rules.Effective Date: 1 April 2020Previous Notification: Notification No. 31/2019 – Central Tax dated 28 June 2019
Appoints 1 April 2020 as the date from which provisions relating to e-invoicing become effective. The notification operationalises rule 48(4) as introduced through earlier amendment rules.Effective Date: 1 April 2020Previous Notification: Notification No. 31/2019 – Central Tax dated 28 June 2019
