This notification prescribes a special procedure for registered persons affected by the merger of the Union Territories of Dadra & Nagar Haveli and Daman & Diu. It provides guidance on determination of tax periods, payment of applicable tax, and transfer of input tax credit (ITC) between old and new GSTINs. The procedure ensures seamless GST transition during territorial reorganisation.Amendment:Yes it has been amended through notification 45/2020
This notification prescribes a special procedure for registered persons affected by the merger of the Union Territories of Dadra & Nagar Haveli and Daman & Diu. It provides guidance on determination of tax periods, payment of applicable tax, and transfer of input tax credit (ITC) between old and new GSTINs. The procedure ensures seamless GST transition during territorial reorganisation.Amendment:Yes it has been amended through notification 45/2020
Issued under section 148 of the CGST Act, this notification prescribes a special GST procedure for corporate debtors undergoing corporate insolvency resolution under the Insolvency and Bankruptcy Code, 2016. It mandates separate GST registration by IRP/RP, prescribes return filing requirements, allows ITC on invoices issued in erstwhile GSTIN, and provides for refund of cash ledger balances. The notification clarifies GST compliance during insolvency proceedings.Amendment:Yes it has been amended through notification 39/2020
Issued under section 148 of the CGST Act, this notification prescribes a special GST procedure for corporate debtors undergoing corporate insolvency resolution under the Insolvency and Bankruptcy Code, 2016. It mandates separate GST registration by IRP/RP, prescribes return filing requirements, allows ITC on invoices issued in erstwhile GSTIN, and provides for refund of cash ledger balances. The notification clarifies GST compliance during insolvency proceedings.Amendment:Yes it has been amended through notification 39/2020
This notification amends Notification No. 21/2019 – Central Tax to provide relief to composition taxpayers who have filed FORM GSTR-3B instead of CMP-08 for FY 2019–20. Such taxpayers are exempted from filing FORM GSTR-1 and CMP-08 for the said financial year. The amendment avoids duplication of compliance.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019 – Central Tax to provide relief to composition taxpayers who have filed FORM GSTR-3B instead of CMP-08 for FY 2019–20. Such taxpayers are exempted from filing FORM GSTR-1 and CMP-08 for the said financial year. The amendment avoids duplication of compliance.Amendment:This notification amends notification No. 21/2019
This notification mandates e-invoicing under rule 48(4) for registered persons having aggregate turnover exceeding ₹100 crore, while excluding specified classes of persons. It supersedes Notification No. 70/2019 – Central Tax and extends the implementation date of e-invoicing to 01 October 2020. The measure provides additional preparedness time for taxpayers.Amendment:Yes it has been amended through notification 10/2023, 17/2022, 1/2022, 23/2021, 5/2021, 88/2020, 70/2020, 61/2020,
This notification mandates e-invoicing under rule 48(4) for registered persons having aggregate turnover exceeding ₹100 crore, while excluding specified classes of persons. It supersedes Notification No. 70/2019 – Central Tax and extends the implementation date of e-invoicing to 01 October 2020. The measure provides additional preparedness time for taxpayers.Amendment:Yes it has been amended through notification 10/2023, 17/2022, 1/2022, 23/2021, 5/2021, 88/2020, 70/2020, 61/2020,
This notification mandates that registered persons having aggregate turnover exceeding ₹500 crore shall issue B2C invoices containing a Dynamic QR Code to enable digital payment and invoice verification. It supersedes Notification No. 72/2019 – Central Tax and extends the implementation date to 01 October 2020. Where the Dynamic QR Code is provided through digital display, the invoice shall be deemed compliant. The measure promotes digitisation and ease of payment.Amendment:Yes it has been amended through notification 71/2020,
This notification mandates that registered persons having aggregate turnover exceeding ₹500 crore shall issue B2C invoices containing a Dynamic QR Code to enable digital payment and invoice verification. It supersedes Notification No. 72/2019 – Central Tax and extends the implementation date to 01 October 2020. Where the Dynamic QR Code is provided through digital display, the invoice shall be deemed compliant. The measure promotes digitisation and ease of payment.Amendment:Yes it has been amended through notification 71/2020,
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
Specifies a special procedure for registered persons affected by the merger of the two Union Territories. Prescribes separate tax periods for January and February 2020 for compliance purposes. Provides a mechanism for transfer of unutilised input tax credit from old GSTINs to new GSTINs. Clarifies treatment of balance Union Territory tax in electronic credit ledger.Effective Date: 27.01.2020
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.Effective Date: 01.10.2020Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
