List of Central Tax (CGST) Notifications issued by the  Central Board of Indirect Taxes & Customs (CBIC) during 2020, making amendments in provisions under the CGST Act/ Rules 2017:

Central Tax (CGST) Notifications 2020/ (No./ Date/ Particulars)
95/2020 dt. 30/12/2020: CBIC further extends last date for filing of Annual GST Return/ Reconciliation in FORM GSTR 9/ 9A/ 9C for the financial year 2019-20 upto 28th February 2021.
94/2020 dt. 22/12/2020: CBIC notifies the CGST (14th Amendment) Rules, 2020, to amend CGST Rules 8(4A), 9, 21, 21A, 22, 36, 138, 138E. Also new CGST Rules 59(5), 86B and Form GST REG 31 have been inserted.
91/2020 : CBIC further extends deadline for completion of action upto 31st March 2021 by Anti-profiteering Authority in the cases where the same is due for action during 20th March 2020 to 30th March 2021.
90/2020 : CBIC notifies supply of 49 specified chemical items in respect of which mention of 8 Digit HSN code shall be mandatory for taxpayers while issuing the tax invoice.
89/2020 : CBIC notifies waiver of penalty for non compliance with requirements/ provisions relating to QR code (B2C supplies) during 1st December 2020 to 31st March 2021, subject to the condition that the registered person shall comply with such provisions w.e.f. 1st April 2021.
82/2020 dt. 10/11/2020: CBIC notifies the CGST (13th Amendment) Rules, 2020 to amend CGST Rules 59, 60, 61, 62, Forms GSTR 1, 2A and to insert new CGST Rules 61(6), 61A, Form GSTR 2B (Auto-drafted ITC Statement).
79/2020 dt. 15/10/2020: CBIC notifies the CGST (12th Amendment) Rules, 2020 to amend CGST Rules 46, 67A, 80, 138E, 142 and Forms GSTR 1, 2A, 5, 5A, 9, 9C, RFD 01, ASMT 16, DRC 01, 02, 07, 08, 09, 24, 25.
72/2020 dt. 30/09/2020 : CBIC notifies the CGST (11th Amendment) Rules, 2020 to amend CGST Rules 46, 48, 138A.
65/2020 : CBIC further extends deadline for completion of action upto 30th Nov. 2020 by Anti-profiteering Authority in the cases where the same is due for action during 20th March 2020 to 29th Nov. 2020.
62/2020 dt. 20/08/2020 : CBIC notifies the CGST (10th Amendment) Rules, 2020 to amend CGST Rules 8, 9 and 25 regarding provisions for Aadhar Authentication during the registration process and/ or physical verification of the place of business.
60/2020 dt. 31/07/2020: CBIC notifies the CGST (9th Amendment) Rules, 2020 to amend FORM GST INV 01 (Format/ Schema for e Invoice).
58/2020 dt. 01/07/2020: CBIC notifies the CGST (8th Amendment) Rules, 2020, to amend CGST Rule 67A on ‘Manner of furnishing of return or details of outward supplies by short messaging service (SMS) facility.
55/2020 : CBIC extends deadline for completion of action upto 31st August 2020 by Anti-profiteering Authority in the cases where the same is due for action during 20th March 2020 to 30th August 2020.
50/2020 dt. 24/06/2020: CBIC notifies the CGST (7th Amendment) Rules, 2020, applicable w.e.f. 1st April 2020 to substitute the table of composition tax rates.
48/2020 dt. 19/06/2020: CBIC notifies the CGST (6th Amendment) Rules, 2020, to further amend CGST Rule 26 to allow filing of GSTR 1 and GSTR 3B using EVC upto 30 Sept. 2020.
47/2020 : CBIC extends the validity of e-way bills upto 30th June 2020, where the validity thereof has expired on or after 20th March, 2020, provided the same were generated under the CGST Rule 138 upto 24th day of March, 2020.
46/2020 : CBIC extends the time limit for passing the Order u/s 54(7) of the CGST Act, 2017, upto 30th June 2020 or 15 days from the date of reply whichever is later, in the cases where the same falls during 20th March, 2020 to 29th June, 2020.
45/2020 : CBIC extends timeline for compliance with special procedure for transition/ merger under GST, from 31st May 2020 to 31st July 2020, for taxpayers of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
44/2020 : CBIC notifies 8th June 2020 as the appointed date from which provisions of newly inserted CGST Rule 67A on Manner of furnishing a nil return in FORM GSTR-3B by SMS, shall be effective. Also, Govt. has prescribed the step-wise procedure for filing of Nil GSTR-3B using SMS facility.
43/2020 : Central Govt. notifies 18th May 2020 as the date from which provisions of Section 128 of the Finance Act 2020 (in respect of retrospective amendment in Section 140 relating to Transitional Input Tax Credit) shall be applicable.
38/2020 dt. 05/05/2020: CBIC notifies the CGST (5th Amendment) Rules, 2020, to amend CGST Rule 26 and to insert new CGST Rule 67A.
37/2020 : 21st April 2020 appointed as the date from which provisions of CGST rule 87(13) relating to FORM GST PMT-09.
35/2020 : CBIC extends various compliance deadline upto 30th June 2020 in the cases where the same were due for action during 20th March 2020 to 29th June 2020.
30/2020 dt. 03/04/2020 : CBIC notifies the CGST (4th Amendment) Rules, 2020, to amend CGST Rules 3 and 36, to provide for opting Composition Scheme upto 30/06/2020 in respect of FY 2020-21.
29/2020 : GSTR 3B Due Dates notified by CBIC (April to September 2020).
28/2020 : Monthly GSTR 1 Due Dates (April to September 2020), notified.
27/2020 : CBIC notifies quarterly GSTR 1 return filing due dates for the period April 2020 to September 2020. Quarterly GSTR 1 returns for April to June 2020 and July to September 2020 can be filed by 31st July 2020 and 31st October 2020, respectively.
26/2020 : CBIC notifies extension of due dates for filing of GSTR 3B return for the months of July to Sept. 2020, upto 24th March 2020, for the taxpayers registered in the erstwhile State of Jammu and Kashmir (i.e. now in UTs of Jammu & Kashmir and Ladakh).
25/2020 : CBIC notifies extension of due dates for filing of GSTR 3B return for the months of October 2019 to February 2020, upto 24th March 2020, for the taxpayers registered in the UTs of Jammu & Kashmir and Ladakh/ erstwhile State of Jammu and Kashmir.
24/2020 : CBIC notifies extension of due dates for filing of quarterly GSTR 1 return for the period July 2019 to September 2019, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh).
23/2020 : CBIC notifies extension of due dates for filing of monthly GSTR 1 return for the period July 2019 to September 2019, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh).
22/2020 : CBIC notifies extension of due dates for filing of monthly GSTR 1 return for the period October 2019 to February 2020, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir/ UTs of Jammu & Kashmir and Ladakh.
21/2020 : CBIC notifies extension of due dates for filing of quarterly GSTR 1 return for the period October 2019 to December 2019, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh).
20/2020 : CBIC notifies extension of due dates for filing of GSTR 7 (GST TDS Return) for the months from July 2019 to February 2020, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir/ UTs of Jammu & Kashmir and Ladakh, required to deduct tax at source (TDS) under Section 51 of the  CGST Act.
19/2020 : CBIC notifies the class of persons, other than individuals (like Director, Authorised Signatory, Partner, Karta, etc.), who shall mandatorily undergo authentication of Aadhaar number in order to be eligible for GST registration w.e.f. 1st April 2020.
18/2020 : CBIC notifies the 1st April 2020 as the date from which individuals seeking GST registration shall be mandatorily required to undergo Aadhaar authentication.
17/2020 : CBIC notifies certain persons who shall be exempt from Aadhaar authentication while seeking GST registration from 1st April 2020, i.e. persons other than an Individual, Authorised Signatory of all types, Managing/ Authorised Partner and Karta of an HUF.
16/2020 dt. 23/03/2020: CBIC notifies the CGST (3rd Amendment) Rules, 2020, to amend CGST Rules 8, 9, 25, 43, 80, 86, 89, 92, 96, 141 and FORM GST RFD-01. Also new CGST Rule 96B has been inserted.
15/2020 : GSTR 9/ 9A/ 9C Due Date Extended upto 30 June 2020 (FY 2018-19).
14/2020 : CBIC notifies exemption for certain class of registered persons from capturing dynamic QR code. Also, the deadline for implementation of QR Code has been extended upto 1st Oct. 2020 for certain registered persons having aggregate turnover of above Rs. 500 crores, as against the earlier prescribed deadline of 1st April 2020.
13/2020 : CBIC notifies extension upto 1st October 2020, of deadline for commencing preparation of e-invoice/ other documents in respect of supply of goods/ services by certain registered persons having aggregate turnover of above Rs. 100 crores, as against the earlier prescribed deadline of 1st April 2020.
10/2020 : CBIC prescribes special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.
09/2020 : CBIC notifies special procedure for exemption of Foreign Airline companies from submission of reconciliation statement in Form GSTR 9C, i.e. submission of a CA certified yearly receipts and payments statement of Indian Business operations for each GSTIN by 30th September following the financial year.
08/2020 dt. 02/03/2020: CBIC notifies the CGST (2nd Amendment) Rules, 2020 to amend CGST Rule 31A w.e.f. 1st March 2020 relating to value of supply of lottery tickets.
07/2020 CBIC notifies revised/ staggered deadlines for GSTR 3B filing (i.e. 20th/ 22nd/ 24th of each month) from January 2020 onwards. Taxpayers having turnover upto Rs. 5 crore can file on 22nd/ 24th and taxpayers having turnover above Rs. 5 crore shall continue to file on 20th of each month.
06/2020 : CBIC further extends the last date for filing of Annual GST Return in FORM GSTR 9/ 9A and Reconciliation Statement (GST Audit Report) in FORM GSTR 9C for the financial year 2017-18 upto 5th/ 7th February 2020, in a staggered manner. Further, CBIC has revised the above due date for taxpayers of Uttar Pradesh from 5th February to 7th February 2020, vide Corrigendum
02/2020 dt. 01/01/2020: CBIC notifies the CGST (1st Amendment) Rules, 2020 to amend CGST Rule 117 and GST Forms REG-01, GSTR-3A and INV-01,
CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years:
CBIC Circulars (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.