Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
