This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
