This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
This notification introduces wide-ranging amendments to the CGST Rules, 2017, including restriction of ITC to 20% under rule 36(4), insertion of rule 21A on suspension of registration, substitution of rule 61(5) relating to GSTR-3B, amendments in refund, consumer welfare fund, transitional credit (rule 117), and introduction of FORM GST DRC-01A. It significantly reshaped procedural GST law.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
Amends Notification No. 14/2019–Central Tax by inserting aerated water under tariff item 2202 10 10 in the table. Extends composition levy eligibility conditions to cover the specified item.Previous Notification: Notification No. 14/2019–Central Tax dated 07.03.2019Effective Date: 01.10.2019
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
This notification declares that the service by way of grant of alcoholic liquor licence by State Governments, against licence fee or application fee, shall be treated neither as a supply of goods nor a supply of services. The notification implements GST Council recommendations to keep liquor licensing fees outside the scope of GST.Issued for earlier notification?No — this is a standalone clarification notification.
