| List of CBIC Central Tax (CGST) Notifications 2020/ (No./ Date/ Particulars) |
| CBIC Central Tax Notification 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 28/02/2021. Read More… |
CBIC Central Tax Notification 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. New CGST Rule 86B inserted w.e.f. 01/01/2021 places restriction of 99% on use of the amount available in the Electronic Cash Ledger (Input tax credit) for discharging the output tax liability, in the cases where the value of taxable supplies other than exempt supply and zero rated supply exceeds Rs. 50 lakhs in a month (i.e. 1% of the output tax liability for the month shall be payable in cash), except in few cases.
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| CBIC Central Tax Notification 92/2020 dt. 22/12/2020: CBIC notifies 01/01/2021 as the commencement/ appointed date in respect of GST related provisions of Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020, corresponding to amendments in Sections 10, 16, 29, 30, 31, 51, 122, 132 and Schedule II of the CGST Act, 2017. Read More… |
| CBIC Central Tax Notification 91/2020 dt. 14/12/2020: CBIC further extends deadline for completion of action upto 31/03/2021 by Anti-profiteering Authority in the cases where the same is due for action during 20/03/2020 to 30/03/2021. |
CBIC Central Tax Notification 90/2020 dt 01/12/2020: 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.
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| CBIC Central Tax Notification 89/2020 dt. 29/11/2020: GST Requirement of QR Code in Invoice further deferred upto 31/03/2021. Read More… |
| CBIC Central Tax Notification 88/2020 dt. 10/11/2020: CBIC notifies reduction in the threshold limit of aggregate turnover of Rs. 500 crore to Rs. 100 crore, for implementation of GST provisions relating to e invoicing of B2B transactions by certain class of registered persons, w.e.f. 01/01/2021. Read More… |
CBIC Central Tax Notification 83/2020 dt. 10/11/2020: Seeks to prescribe/extend the due dates for monthly/quarterly return in Form GSTR-1 applicable w.e.f. 01/01/2021. Read More…
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CBIC Central Tax Notification 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).
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CBIC Central Tax Notification 81/2020 dt. 10/11/2020: CBIC notifies 10/11/2020 as the commencement date in respect of provisions of Section 97 of the FA 2019 (corresponding to amendments in Section 39 of the CGST Act, 2017).
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CBIC Central Tax Notification 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.
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| CBIC Central Tax Notification 78/2020 dt. 15/10/2020: CBIC notifies/ prescribes mention of ‘4’ or ‘6’ digits of HSN code in the Tax Invoice. w.e.f. 01/04/2021, under CGST Rule 46, if the registered taxpayer has a turnover of ‘upto’ or ‘above’ Rs. 5 crores in the preceding year. Read More… |
| CBIC Central Tax Notification 75/2020 dt. 15/10/2020: Monthly GSTR-1 returns are due on the 11th of the month following the tax period (October 2020 to March 2021). Read More… |
| CBIC Central Tax Notification 74/2020 dt. 15/10/2020: Quarterly GSTR-1 returns are due on the 13th of the month following the tax period (October 2020 to March 2021). Read More… |
CBIC Central Tax Notification 72/2020 dt. 30/09/2020: CBIC notifies the CGST (11th Amendment) Rules, 2020 to amend CGST Rules 46, 48, 138A. Also refer Corrigendum.
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| CBIC Central Tax Notification 71/2020 dt. 30/09/2020: GST Requirement of QR Code in Invoice further deferred upto 01/12/2020. Also the criteria of aggregate turnover in a ‘financial year’ has been amended to turnover in ‘any preceding financial year from 2017-18 onwards’. Read More… |
| CBIC Central Tax Notification 70/2020 dt. 30/09/2020: CBIC includes ‘Exports’ for the purpose of implementation of requirements of e invoicing under GST, in terms of CGST Rule 48(4). Also the criteria of aggregate turnover in a ‘financial year’ has been amended to turnover in ‘any preceding financial year from 2017-18 onwards’. Read More… |
| CBIC Central Tax Notification 65/2020 dt. 01/09/2020: CBIC further extends deadline for completion of action upto 30/11/2020 by Anti-profiteering Authority in the cases where the same is due for action during 20/03/2020 to 29/11/2020. |
CBIC Central Tax Notification 64/2020 dt. 31/08/2020: GSTR-4 Due Date further Extended from 31/08/2020 to 31/10/2020 for financial year 2019-20. Read More..
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CBIC Central Tax Notification 63/2020 dt. 25/08/2020: CBIC notifies 01/09/2020 as the commencement date in respect of proviso inserted in sub-section (1) of section 50 of the CGST Act 2017, vide section 100 of Finance Act, 2019.
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CBIC Central Tax Notification 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.
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| CBIC Central Tax Notification 61/2020 dt. 30/07/2020: CBIC further excludes/ exempts SEZ Units from the class of registered persons required to implement GST e-invoicing provisions. Also, the threshold limit of Rs. 100 crores turnover has been increased to Rs. 500 crore turnover. Read More… |
| CBIC Central Tax Notification 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). |
CBIC Central Tax Notification 59/2020 dt. 13/07/2020: GSTR-4 Due Date further Extended from 15/07/2020 to 31/08/2020 for financial year 2019-20. Read More..
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| CBIC Central Tax Notification 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, applicable w.e.f. 01/07/2020. |
CBIC Central Tax Notification 57/2020 dt. 30/06/2020: CBIC amends ‘GSTR 3B Late Fee Amnesty Scheme 2020’, by inserting new Proviso (iv) & (v), applicable w.e.f. 25/06/2020, also resulting in renumbering of the existing Proviso (iv) & (v) as (vi) & (vii). Read More…
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CBIC Central Tax Notification 55/2020 dt. 27/06/2020: CBIC extends deadline for completion of action upto 31/08/2020 by Anti-profiteering Authority in the cases where the same is due for action during 20/03/2020 to 30/08/2020.
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CBIC Central Tax Notification 52/2020 dt. 24/06/2020: CBIC amends ‘GSTR 3B Late Fee Amnesty Scheme 2020’, by substituting above Table in Proviso (iii) and inserting Proviso (iv) & (v), including extension of scope of Scheme from ‘February 2020 ~ April 2020’ to ‘February 2020 ~ July 2020’. Read More…
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| CBIC Central Tax Notification 50/2020 dt. 24/06/2020: CBIC notifies the CGST (7th Amendment) Rules, 2020, applicable w.e.f. 01/04/2020 to substitute the table of composition tax rates. Also refer Corrigendum. |
CBIC Central Tax Notification 49/2020 dt. 24/06/2020:CBIC notifies 30/06/2020 as the date from which provisions of Section 118, 125, 129 and 130 of the Finance Act. 2020, relating to amendments in Sections 2(114), 109, 168 and 172 of the CGST Act, 2017), shall be applicable/ effective. Read More…
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CBIC Central Tax Notification 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 30/09/2020.
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| CBIC Central Tax Notification 47/2020 dt. 09/06/2020: CBIC extends the validity of e-way bills upto 30/06/2020, where the validity thereof has expired on or after 20/03/2020, provided the same were generated under the CGST Rule 138 upto 24/03/2020. |
| CBIC Central Tax Notification 46/2020 dt. 09/06/2020: CBIC extends the time limit for passing the Order u/s 54(7) of the CGST Act, 2017, upto 30/06/2020 or 15 days from the date of reply whichever is later, in the cases where the same falls during 20/03/2020 to 29/06/2020. |
| CBIC Central Tax Notification 45/2020 dt. 09/06/2020: CBIC amends Central Tax Notification 10/2020 to extends timeline, from 31/05/2020 to 31/07/2020, for compliance with special procedure for transition/ merger under GST, in the case of taxpayers of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. |
| CBIC Central Tax Notification 44/2020 dt. 08/06/2020: CBIC notifies 08/06/2020 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. |
| CBIC Central Tax Notification 43/2020 dt. 16/05/2020: Central Govt. notifies 18/05/2020 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. |
CBIC Central Tax Notification 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.
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CBIC Central Tax Notification 37/2020 dt. 28/04/2020: 21/04/2020 appointed as the date from which provisions of CGST rule 87(13) relating to FORM GST PMT 09.
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CBIC Central Tax Notification 35/2020 dt. 03/04/2020: CBIC extends various compliance deadline upto 30/06/2020 in the cases where the same were due for action during 20/03/2020 to 29/06/2020.
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CBIC Central Tax Notification 34/2020 dt. 03/04/2020: GSTR-4 Due Date Extended from 30/04/2020 to 15/07/2020 for financial year 2019-20; also CMP-08 due date extended from 18/04/2020 to 07/07/2020 for January to March 2020. Read More… (GSTR-4/CMP-08)
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| CBIC Central Tax Notification 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. |
CBIC Central Tax Notification 32/2020 dt. 03/04/2020: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2020’ for February 2020 to April 2020 by inserting third proviso w.e.f. 20/03/2020. Read More…
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GOI Notification dt. 27/03/2020: CGST related amendments in Finance Act, 2020.
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| CBIC Central Tax Notification 29/2020 dt. 23/03/2020: GSTR 3B Due Dates notified by CBIC (April to September 2020). Read More… |
| CBIC Central Tax Notification 28/2020 dt. 23/03/2020: Monthly GSTR 1 Due Dates (April to September 2020), notified. Read More… |
| CBIC Central Tax Notification 27/2020 dt. 23/03/2020: 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 31/07/2020 and 31/10/2020, respectively. |
| CBIC Central Tax Notification 26/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of GSTR 3B return for the months of July to Sept. 2020, upto 24/03/2020, for the taxpayers registered in the erstwhile State of Jammu and Kashmir (i.e. now in UTs of Jammu & Kashmir and Ladakh). |
| CBIC Central Tax Notification 25/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of GSTR 3B return for the months of October 2019 to February 2020, upto 24/03/2020, for the taxpayers registered in the UTs of Jammu & Kashmir and Ladakh/ erstwhile State of Jammu and Kashmir. |
| CBIC Central Tax Notification 24/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of quarterly GSTR 1 return for the period July 2019 to September 2019, upto 24/03/2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh). |
| CBIC Central Tax Notification 23/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of monthly GSTR 1 return for the period July 2019 to September 2019, upto 24/03/2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh). |
| CBIC Central Tax Notification 22/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of monthly GSTR 1 return for the period October 2019 to February 2020, upto 24/03/2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir/ UTs of Jammu & Kashmir and Ladakh. |
| CBIC Central Tax Notification 21/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of quarterly GSTR 1 return for the period October 2019 to December 2019, upto 24/03/2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir (now UTs of Jammu & Kashmir and Ladakh). |
| CBIC Central Tax Notification 20/2020 dt. 23/03/2020: CBIC notifies extension of due dates for filing of GSTR 7 (GST TDS Return) for the months from July 2019 to February 2020, upto 24/03/2020, 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. |
| CBIC Central Tax Notification 19/2020 dt. 23/03/2020: 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. 01/04/2020. |
| CBIC Central Tax Notification 18/2020 dt. 23/03/2020: CBIC notifies the 01/04/2020 as the date from which individuals seeking GST registration shall be mandatorily required to undergo Aadhaar authentication. |
| CBIC Central Tax Notification 17/2020 dt. 23/03/2020: CBIC notifies certain persons who shall be exempt from Aadhaar authentication while seeking GST registration from 01/04/2020, i.e. persons other than an Individual, Authorised Signatory of all types, Managing/ Authorised Partner and Karta of an HUF. |
| CBIC Central Tax Notification 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. |
| CBIC Central Tax Notification 15/2020 dt. 23/03/2020: GSTR 9/ 9A/ 9C Due Date Extended upto 30/06/2020 (FY 2018-19). Read More… |
| CBIC Central Tax Notification 14/2020 dt. 21/03/2020: GST Requirement of QR Code in Invoice deferred upto 01/10/2020. Also CBIC excludes/ exempts certain class of specified persons from requirements of QR Code in the Invoice, i.e. those who are referred to in sub-rules (2), (3), (4) and (4A) of CGST Rule 54 (i.e. Insurance company, Banking company including NBFC, Financial Institution, Goods/ Passengers Transporters, Cinema Halls/ Multiplexes, etc.) and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (OIDAR Services Providers). Read More… |
| CBIC Central Tax Notification 13/2020 dt. 21/03/2020: CBIC notifies extension upto 01/10/2020, of deadline for commencing preparation of e-invoices in line with CGST Rule 48(4), as against the earlier prescribed deadline of 01/04/2020. Also CBIC excludes/ exempts the class of registered persons referred to in sub-rules (2), (3), (4) and (4A) of CGST Rule 54 (i.e. Insurance company, Banking company including NBFC, Financial Institution, Goods/ Passengers Transporters, Cinema Halls/ Multiplexes, etc.) from e-invoicing requirements. Read More… |
| CBIC Central Tax Notification 10/2020 dt. 21/03/2020: CBIC prescribes special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs. Also refer Central Tax Notification 45/2020 for timeline extension from 31/05/2020 to 31/07/2020. |
| CBIC Central Tax Notification 9/2020 dt. 16/03/2020: 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. |
| CBIC Central Tax Notification 8/2020 dt. 02/03/2020: CBIC notifies the CGST (2nd Amendment) Rules, 2020 to amend CGST Rule 31A w.e.f. 01/03/2020 relating to value of supply of lottery tickets. |
| CBIC Central Tax Notification 7/2020 dt. 03/02/2020: 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. Read More… |
CBIC Central Tax Notification 6/2020 dt. 03/02/2020: 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 05/02/2020 or 07/02/2020, in a staggered manner. Further, CBIC has revised the above due date for taxpayers of Uttar Pradesh from 05/02/2020 to 07/02/2020, vide Corrigendum dt. 04/02/2020 . Read More…
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CBIC Central Tax Notification 2/2020 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.
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CBIC Central Tax Notification 1/2020 dt. 01/01/2020: CBIC notifies 01/01/2020 as the commencement/ appointed date in respect of GST related provisions of sections 92 to 112, except section 92, 97, 100 and 103 to 110 of the Finance (No. 2) Act, 2019, corresponding to amendments in Sections 10, 22, 25, 31A, 44, 49, 52, 53A, 168 and 171 of the CGST Act, 2017. Read More…
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