This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
This corrigendum corrects the words “Quick Reference” to “Quick Response” at the specified places in Notification No. 72/2020–CT. The correction is purely clerical in nature. All other provisions of the principal notification remain unchanged
This corrigendum corrects the words “Quick Reference” to “Quick Response” at the specified places in Notification No. 72/2020–CT. The correction is purely clerical in nature. All other provisions of the principal notification remain unchanged
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This notification waives late fee payable under Section 47 in excess of ₹250 for delayed filing of FORM GSTR-10 (Final Return). The benefit is available if the return is furnished between 22 September 2020 and 31 December 2020. It facilitates closure of compliance for cancelled registrations.
This notification waives late fee payable under Section 47 in excess of ₹250 for delayed filing of FORM GSTR-10 (Final Return). The benefit is available if the return is furnished between 22 September 2020 and 31 December 2020. It facilitates closure of compliance for cancelled registrations.
