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
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
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
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
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
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.
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)
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
