Issued under section 148 of the CGST Act, this notification exempts foreign airline companies from furnishing the reconciliation statement in FORM GSTR-9C. In lieu thereof, such entities are required to submit a statement of receipts and payments for Indian operations, certified by a practicing Chartered Accountant in India, by 30 September following the financial year. The notification simplifies compliance for foreign airlines.

Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020

This notification omits the earlier concessional entry under Schedule II and substitutes a new entry under Schedule IV (14%) for “Lottery”, making all lotteries taxable at a uniform rate. The change removes differential taxation between state-run and private lotteries. It was issued on the recommendation of the GST Council to simplify and rationalise GST on lottery.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).

This corrigendum corrects clerical errors in Notification No. 06/2020 – Central Tax. It removes Uttar Pradesh from one group of States and adds it to another, ensuring accurate State-wise classification for extended due dates of Annual Return for FY 2017–18. The correction ensures clarity and correct applicability of the notification.

This notification, issued under section 44 of the CGST Act read with rule 80, extends the due date for filing the Annual Return for the period 01 July 2017 to 31 March 2018. The extension is provided in a staggered manner based on States and Union Territories, with revised due dates of 05 February 2020 and 07 February 2020. The measure aims to facilitate smooth completion of legacy GST compliances.