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
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).
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).
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
