Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
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
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
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
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
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 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
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
