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 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)
This corrigendum corrects the words “Quick Reference” to “Quick Response” at the specified places in Notification No. 72/2020–CT. The correction is purely clerical in nature. All other provisions of the principal notification remain unchanged
This corrigendum corrects the words “Quick Reference” to “Quick Response” at the specified places in Notification No. 72/2020–CT. The correction is purely clerical in nature. All other provisions of the principal notification remain unchanged
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 30.09.2020
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 30.09.2020
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
This notification, issued under section 44 of the CGST Act read with rule 80 of the CGST Rules, amends Notification No. 41/2020 – Central Tax. It extends the due date for furnishing the Annual Return in FORM GSTR-9 and the Reconciliation Statement in FORM GSTR-9C for FY 2018–19 from 30 September 2020 to 31 October 2020. The extension provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 41/2020
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Notification No. 14/2020–CT to defer the requirement of dynamic QR code on B2C invoices from 1 October 2020 to 1 December 2020. It also aligns the turnover reference to any preceding financial year from 2017-18 onwards. The extension provides additional time for system readiness.Amendment:This notification amends notification No. 14/2020
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.Amendment:This notification amends notification No. 3/2017
