This notification appoints 1 January 2021 as the date on which Sections 119–127 and 131 of the Finance Act, 2020 come into force, operationalising legislative amendments under GST.
This notification appoints 1 January 2021 as the date on which Sections 119–127 and 131 of the Finance Act, 2020 come into force, operationalising legislative amendments under GST.
Amending Notification No. 35/2020–CT, this notification extends specified compliance deadlines up to 30/31 March 2021, as applicable. It continues COVID-related statutory relaxations.Amendment:This notification amends notification No. 35/2020
Amending Notification No. 35/2020–CT, this notification extends specified compliance deadlines up to 30/31 March 2021, as applicable. It continues COVID-related statutory relaxations.Amendment:This notification amends notification No. 35/2020
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
Amends Notification No. 12/2017–Central Tax relating to tax invoice particulars. Mandates reporting of 8-digit HSN codes for specified chemical products. Applies irrespective of turnover for the listed goods.Effective Date: 01.12.2020Previous Notification: Notification No. 12/2017 – Central Tax dated 28.06.2017
This notification amends Notification No. 12/2017–CT to require 8-digit HSN codes on tax invoices for specified chemicals. The measure enhances traceability and compliance for sensitive goods.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to require 8-digit HSN codes on tax invoices for specified chemicals. The measure enhances traceability and compliance for sensitive goods.Amendment:This notification amends notification No. 12/2017
Penalty under Section 125 for non-compliance with Notification No. 14/2020–CT (dynamic QR code on B2C invoices) is waived for the specified period, subject to compliance from 1 April 2021. This grants transitional relief during initial implementation.
Penalty under Section 125 for non-compliance with Notification No. 14/2020–CT (dynamic QR code on B2C invoices) is waived for the specified period, subject to compliance from 1 April 2021. This grants transitional relief during initial implementation.
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Waives penalty payable under section 125 for non-compliance with Notification No. 14/2020–Central Tax. Applies to the period from 01 December 2020 to 31 March 2021. Conditions waiver on compliance with the notification from 01 April 2021 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes the words “Central Government” with “Commissioner” at the specified place. Corrects drafting error without impacting operative effect.Effective Date: 13.11.2020Previous Notification: Notification No. 86/2020 – Central Tax dated 10.11.2020
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.Effective Date: 01.01.2021 (specified provisions effective on publication)
The corrigendum corrects a clerical error by substituting “Central Government” with “Commissioner” at the specified place. All other contents of Notification No. 86/2020 remain unchanged.
The corrigendum corrects a clerical error by substituting “Central Government” with “Commissioner” at the specified place. All other contents of Notification No. 86/2020 remain unchanged.
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
