Issued under section 148 of the CGST Act, this notification exempts foreign airline companies from furnishing the reconciliation statement in FORM GSTR-9C. In lieu thereof, such entities are required to submit a statement of receipts and payments for Indian operations, certified by a practicing Chartered Accountant in India, by 30 September following the financial year. The notification simplifies compliance for foreign airlines.

This notification introduces the CGST (Second Amendment) Rules, 2020 and amends rule 31A to prescribe the value of supply of lottery as 100/128 of the face value of the ticket or notified price, whichever is higher. The amendment ensures uniform valuation and taxation of lottery supplies under GST.Amendment:This notification amends notification No. 3/2017

This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).

This corrigendum corrects clerical errors in Notification No. 06/2020 – Central Tax. It removes Uttar Pradesh from one group of States and adds it to another, ensuring accurate State-wise classification for extended due dates of Annual Return for FY 2017–18. The correction ensures clarity and correct applicability of the notification.

Extends the due date for furnishing the annual return under section 44 read with rule 80 for FY 2017-18. Prescribes different extended dates based on the State or Union Territory of registration. Applies to specified classes of registered persons.Effective Date: 03.02.2020