This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.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 extending the validity period of exemption for services covered under Serial Nos. 20A and 20B from the year 2020 to the year 2021. The extension continues IGST exemption on specified international and cross-border services in public interest.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing annual return under section 44 read with rule 80. Substitutes the earlier due date of 30 September 2020 with 31 October 2020. Applies to FORM GSTR-9 and FORM GSTR-9C.Effective Date: 30.09.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 14/2020–Central Tax relating to Dynamic QR Code on B2C invoices. Substitutes the implementation date from 01 October 2020 to 01 December 2020. Expands turnover reference to any preceding financial year from 2017-18 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Amends Notification No. 14/2020–Central Tax relating to Dynamic QR Code on B2C invoices. Substitutes the implementation date from 01 October 2020 to 01 December 2020. Expands turnover reference to any preceding financial year from 2017-18 onwards.Effective Date: 01.12.2020Previous Notification: Notification No. 14/2020 – Central Tax dated 21.03.2020
Amends rules 46, 48 and 138A of the CGST Rules, 2017. Mandates QR Code with embedded IRN on e-invoices. Allows electronic production of QR Code for verification in lieu of physical invoice copy.Effective Date: 30.09.2020
Amends rules 46, 48 and 138A of the CGST Rules, 2017. Mandates QR Code with embedded IRN on e-invoices. Allows electronic production of QR Code for verification in lieu of physical invoice copy.Effective Date: 30.09.2020
This corrigendum corrects clerical errors in Notification No. 67/2020–CT by omitting an incorrect clause reference and correcting the year and date expressions. The corrections ensure accuracy in the scope and applicability of the amnesty scheme. All other provisions remain unchanged.Amendment:This notification amends notification No. 73/2017
This corrigendum corrects clerical errors in Notification No. 67/2020–CT by omitting an incorrect clause reference and correcting the year and date expressions. The corrections ensure accuracy in the scope and applicability of the amnesty scheme. All other provisions remain unchanged.Amendment:This notification amends notification No. 73/2017
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
