This notification makes extensive amendments to the CGST Rules, 2017 to strengthen registration, ITC control and enforcement mechanisms. It introduces biometric-based Aadhaar authentication and physical verification for registration, tightens deemed approval timelines, and expands grounds for suspension and cancellation of registration. It also reduces the provisional ITC cap under Rule 36(4) from 10% to 5%, inserts Rule 86B restricting use of ITC beyond 99% of tax liability in specified cases, and restricts filing of GSTR-1 where GSTR-3B is not filed.Amendment:This notification amends notification No. 3/2017
This notification makes extensive amendments to the CGST Rules, 2017 to strengthen registration, ITC control and enforcement mechanisms. It introduces biometric-based Aadhaar authentication and physical verification for registration, tightens deemed approval timelines, and expands grounds for suspension and cancellation of registration. It also reduces the provisional ITC cap under Rule 36(4) from 10% to 5%, inserts Rule 86B restricting use of ITC beyond 99% of tax liability in specified cases, and restricts filing of GSTR-1 where GSTR-3B is not filed.Amendment:This notification amends notification No. 3/2017
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for registered persons whose principal place of business is in the UT of Ladakh for the specified period. The relief is issued under Sections 128 and 148.Amendment:This notification amends notification No. 73/2017
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for registered persons whose principal place of business is in the UT of Ladakh for the specified period. The relief is issued under Sections 128 and 148.Amendment:This notification amends notification No. 73/2017
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
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
This notification amends Notification No. 13/2020–CT to reduce the e-invoicing threshold from ₹500 crore to ₹100 crore. Registered persons exceeding the threshold in any preceding financial year must issue invoices via IRP from the effective date.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to reduce the e-invoicing threshold from ₹500 crore to ₹100 crore. Registered persons exceeding the threshold in any preceding financial year must issue invoices via IRP from the effective date.Amendment:This notification amends notification No. 13/2020
The due date for filing FORM GST ITC-04 for goods sent to/received from job workers during July–September 2020 is extended to 30 November 2020. The relief addresses COVID-related compliance difficulties.
The due date for filing FORM GST ITC-04 for goods sent to/received from job workers during July–September 2020 is extended to 30 November 2020. The relief addresses COVID-related compliance difficulties.
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 notification rescinds Notification No. 76/2020–CT, which had prescribed special due dates for filing GSTR-3B. Actions already taken remain protected. The rescission restores the normal compliance framework.
This notification rescinds Notification No. 76/2020–CT, which had prescribed special due dates for filing GSTR-3B. Actions already taken remain protected. The rescission restores the normal compliance framework.
This notification prescribes a special payment mechanism for QRMP taxpayers to deposit tax for the first and/or second month of the quarter. Tax may be paid as 35% of the previous quarter’s cash liability or the last month’s cash liability, subject to conditions. The measure ensures cash flow continuity while simplifying monthly payments
This notification prescribes a special payment mechanism for QRMP taxpayers to deposit tax for the first and/or second month of the quarter. Tax may be paid as 35% of the previous quarter’s cash liability or the last month’s cash liability, subject to conditions. The measure ensures cash flow continuity while simplifying monthly payments
