This notification appoints 1 September 2020 as the date on which Section 100 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law enacted by Parliament. It operationalises the statutory change from the notified date.
This notification appoints 1 September 2020 as the date on which Section 100 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law enacted by Parliament. It operationalises the statutory change from the notified date.
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
This notification amends Rules 8, 9 and 25 of the CGST Rules to strengthen Aadhaar authentication-based registration. It provides for mandatory Aadhaar authentication, physical verification where authentication is not completed, revised timelines for grant of registration, and deemed approval provisions. Certain amendments operate retrospectively from 1 April 2020, enhancing safeguards against fake registrations.Amendment:This notification amends notification No. 3/2017
This notification amends Rules 8, 9 and 25 of the CGST Rules to strengthen Aadhaar authentication-based registration. It provides for mandatory Aadhaar authentication, physical verification where authentication is not completed, revised timelines for grant of registration, and deemed approval provisions. Certain amendments operate retrospectively from 1 April 2020, enhancing safeguards against fake registrations.Amendment:This notification amends notification No. 3/2017
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
This notification substitutes FORM GST INV-01 under Rule 48 with a revised and detailed e-invoice schema (Version 1.1). It prescribes the complete structure, mandatory and optional fields, and technical specifications for generation of Invoice Reference Number (IRN). The amendment standardises e-invoice data for seamless integration with the GST system and enforcement mechanisms.Amendment:This notification amends notification No. 3/2017
This notification substitutes FORM GST INV-01 under Rule 48 with a revised and detailed e-invoice schema (Version 1.1). It prescribes the complete structure, mandatory and optional fields, and technical specifications for generation of Invoice Reference Number (IRN). The amendment standardises e-invoice data for seamless integration with the GST system and enforcement mechanisms.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 13/2020–CT to include Special Economic Zone (SEZ) units within the scope of e-invoicing. It also enhances the turnover threshold for applicability from ₹100 crore to ₹500 crore. The amendment rationalises e-invoicing coverage and eases compliance for mid-sized taxpayers.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to include Special Economic Zone (SEZ) units within the scope of e-invoicing. It also enhances the turnover threshold for applicability from ₹100 crore to ₹500 crore. The amendment rationalises e-invoicing coverage and eases compliance for mid-sized taxpayers.Amendment:This notification amends notification No. 13/2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.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. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GSTR-4 for FY 2019-20. The date is extended from 15 July 2020 to 31 August 2020. The extension provides compliance relief to composition taxpayers affected by COVID-19 related disruptions.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GSTR-4 for FY 2019-20. The date is extended from 15 July 2020 to 31 August 2020. The extension provides compliance relief to composition taxpayers affected by COVID-19 related disruptions.Amendment:This notification amends notification No. 21/2019
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
