Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification extends the due date for furnishing FORM GSTR-9 and GSTR-9C for FY 2019-20 from 31 October 2020 to 31 December 2020. The extension is granted under Section 44 read with Rule 80. It provides additional time to complete annual compliance.Amendment:This notification amends notification No. 41/2020
This notification extends the due date for furnishing FORM GSTR-9 and GSTR-9C for FY 2019-20 from 31 October 2020 to 31 December 2020. The extension is granted under Section 44 read with Rule 80. It provides additional time to complete annual compliance.Amendment:This notification amends notification No. 41/2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
