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
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Notification No. 27/2022–Central Tax dated 26 December 2022 is rescinded.Actions taken or omitted before rescission remain protected.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 27/2022–Central Tax dated 26 December 2022
Time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023.The extension applies to registered persons liable to deduct tax under section 51.Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:10 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023.The extension applies to registered persons liable to deduct tax under section 51.Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:10 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.Effective Date:1 March 2020 (deemed)
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 2021
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 2021
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
