Due Dates for filing of Form GSTR-9 and Form GSTR-9C further extended to 31-10-2020 for FY 2018-19.
Ofcourse, registration is Free! 

 

Greetings!

CBIC - CGST Notification issued on 28/10/2020

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

Click to view / download Notification

Date : 29/10/2020

CBIC - CGST Notification issued on 15/10/2020

S.No.

Notification No.

Date

Subject

1.

79/2020 – Central Tax

15/10/2020

Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.

2.

78/2020 – Central Tax

15/10/2020

Seeks to notify the number of HSN digits required on tax invoice.

3.

77/2020 – Central Tax

15/10/2020

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

4.

76/2020 – Central Tax

15/10/2020

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

5.

75/2020 – Central Tax (Rate)

15/10/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.

6.

74/2020 – Central Tax (Rate)

15/10/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

Click to view / download Notification

Date : 16/10/2020

CBIC - Press Release issued on 09/10/2020

CBIC has issued a press release clarifying on Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19.

Click to view / download Press Release

Date : 10/10/2020

CBIC - CGST Circular issued on 09/10/2020

Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020

Click to view / download Circular

CBIC - CGST Notification issued on 01/10/2020

Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.

Click to view / download Notification

Date : 05/10/2020

CBIC - CGST Notification issued on 30/09/2020

S.No.

Notification No.

Date

Subject

1.

72/2020 – Central Tax

30/09/2020

Seeks to make the Eleventh amendment (2020) to the CGST Rules.

2.

71/2020 – Central Tax

30/09/2020

Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.

3.

70/2020 – Central Tax

30/09/2020

Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.

4.

69/2020 – Central Tax

30/09/2020

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.

5.

04/2020 – Central Tax (Rate)

30/09/2020

Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Click to view / download Notification

Date : 01/10/2020

CBIC - CGST Notification issued on 21/09/2020

S.No.

Notification No.

Date

Subject

1.

68/2020 – Central Tax

21/09/2020

Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.

2.

67/2020 – Central Tax

21/09/2020

Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.

3.

66/2020 – Central Tax

21/09/2020

Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.

Click to view / download Notification

Date : 22/09/2020

CBIC - CGST Notification issued on 01/09/2020

Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.

Click to view / download Notification

Date : 02/09/2020

CBIC - CGST Notification issued on 31/08/2020

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020

Click to view / download Notification

Date : 01/09/2020

GSTN launches auto-drafted ITC statement GSTR-2B for July

The GST Council, in its 39 meeting held on 14 March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B. One such enhancement that the Council recommended was introduction of an auto-drafted input tax credit (ITC) statement which would aid in assisting / determining the input tax credit that is available for every taxpayer.

GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of information furnished by his suppliers in their respective GSTR-1, GSTR-5 ( non resident taxable person) and GSTR-6 (input service distributor).

It is a static statement and will be available for each month on the 12th day of the succeeding month. It is expected that GSTR-2B will help in reduction in time taken for preparing return, minimising errors, assist reconciliation and simplify compliance relating to filing of returns.

GSTN has clarified that GSTR-2B for the month of July 2020 has been made available on the common portal on trial basis. Since, this is the first time the statement is being introduced, taxpayers are advised to refer to GSTR-2B for the July month only for feedback purposes.

Click to view / download – Press release - Launch of GSTR-2B for the month of July 2020

GSTN enables Import data in GSTR-2A

Two new tables have been inserted in GSTR-2A which displays details of import of goods from overseas supplier and inward supplies made from SEZ units/ SEZ developers. Taxpayers can now view their bill of entries data which is received by GSTN system from ICEGATE system. The updated data in GSTR-2A has been done on trial basis.

Click to view / download – Press release - Import data in GSTR-2A

Date : 30/08/2020

CBIC - CGST Notification issued on 25/08/2020

Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.

Click to view / download Notification

Date : 26/08/2020

CBIC - CGST Notification issued on 25/08/2020

Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.

Click to view / download Notification

Date : 26/08/2020

CBIC - Customs Instruction issued on 21/08/2020

Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994.

Click to view / download Instruction

CBIC - CGST Notification issued on 20/08/2020

Seeks to make Tenth amendment (2020) to CGST Rules.

Click to view / download Notification

Date : 22/08/2020

CBIC - CGST Notification issued on 30/07/2020

S.No.

Notification No.

Date

Subject

1.

60/2020 – Central Tax

30/07/2020

Seeks to make Ninth amendment (2020) to CGST Rules.

2.

61/2020 – Central Tax

30/07/2020

Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice.

Click to view / download Notification

Date : 31/07/2020

CBIC enables Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal

The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal. With effect from 1st April 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on an annual basis, for each financial year. All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.

Click to view / download - CBIC enables Filing Form GSTR-4 Annual Return

Date : 22/07/2020

CBIC - CGST Circular issued on 17/07/2020

Removal of pendency of registration application filed during COVID period-reg.

Click to view / download Circular

Date : 20/07/2020

Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020

The Jharkhand Government promulgated an ordinance to levy ‘COVID Cess’ on Mineral Bearing lands for mitigating the hardships caused by the COVID-19 pandemic.

Click to view / download - Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020.

CBIC – Press Release – Rate of Tax on Sanitizer

CBIC has issued a press release clarifying GST rate of tax at 18% on sanitizers that are disinfectants like soaps, anti-bacterial liquids, Dettol, etc.

Click to view / download - Press Release clarified hand sanitizers attract 18% GST.

GSTN – releases FAQs on filing Form GSTR-1 as NIL

The GSTN has released FAQs on filing of NIL Return in Form GSTR-1. Form GSTR-1 can be filed nil, in both online mode and in offline mode (SMS), the GSTN clarified in FAQs.

Click to view / download FAQs - filing NIL Form GSTR-1 through SMS.

Date : 16/07/2020

CBIC - CGST Notification issued on 13/07/2020

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020

Click to view / download Notification

Date : 14/07/2020

CBIC - CGST Notification issued on 01/07/2020

Seeks to make eighth amendment (2020) to CGST Rules.

Click to view / download Notification

Date : 02/07/2020

CBIC - CGST Notification issued on 30/06/2020

Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.

Click to view / download Notification

CBIC - CGST Ordinance issued on 27/06/2020

Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.

Click to view / download Ordinance

CBIC - CGST Notification issued on 27/06/2020

S.No.

Notification No.

Date

Subject

1.

55/2020 – Central Tax

27/06/2020

Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. 31.08.2020.

2.

56/2020 – Central Tax

27/06/2020

Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

Click to view / download Notification

CBIC - CGST Circular issued on 24/06/2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19.

Click to view / download Circular

Date : 01/07/2020

CBIC - CGST Notification issued on 24/06/2020

S.No.

Notification No.

Date

Subject

1.

54/2020 – Central Tax

24/06/2020

Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.

2.

53/2020 – Central Tax

24/06/2020

Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers

3.

52/2020 – Central Tax

24/06/2020

Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

4.

51/2020 – Central Tax

24/06/2020

Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

5.

50/2020 – Central Tax

24/06/2020

Seeks to make seventh amendment (2020) to CGST Rules.

6.

49/2020 – Central Tax

24/06/2020

Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Click to view / download Notification

Date : 25/06/2020

CBIC - CGST Notification issued on 19/06/2020

Seeks to make sixth amendment (2020) to CGST Rules.

Click to view / download Notification

Date : 20/06/2020

CBIC Circulars issued

S.No.

Circular No.

Date

Subject

1.

140/10/2020-GST

10/06/2020

Clarification in respect of levy of GST on Director’s Remuneration.

2.

139/09/2020-GST

10/06/2020

Clarification on Refund Related Issues.

Click to view / download Circulars

Date : 11/06/2020

GSTN – releases FAQs on filing Form GSTR-3B as NIL

The GSTN has released FAQs on filing of NIL Return in Form GSTR-3B. Form GSTR-3B can be filed nil, in both online mode and in offline mode (SMS), the GSTN clarified in FAQs.

Click to view / download FAQs - filing NIL Form GSTR-3B through SMS.

Date : 11/06/2020

CBIC - CGST Notification issued

S.No.

Notification No.

Date

Subject

1.

47/2020 – Central Tax

09/06/2020

Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June..

2.

46/2020 – Central Tax

09/06/2020

Seeks to extend period to pass order under Section 54(7) of CGST Act.

3.

45/2020 – Central Tax

09/06/2020

Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.

4.

44/2020 – Central Tax

08/06/2020

Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.

Click to view / download Notification

Date : 10/06/2020

GST - Press Release issued on 08/06/2020

Government has issued press release on filing of NIL GST Monthly Return in Form GSTR-3B through SMS. This would substantially improve case of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month. Now, these taxpayers with NIL liability need not log on to the GST portal and may file their NIL returns through a SMS.

Click to view / download Press Release on filing of NIL GST Monthly Return through SMS.

Date : 09/06/2020

CBIC - Press Release issued on 02/06/2020

  Based upon numerous requests for waiver of late fee on GSTR-3B pertaining to the period August, 2017 to January, 2020, CBIC has not taken a decision yet.

  Instead, it has advised that all decisions are taken by the Centre and the State with the approval of the GST Council and as such, CBIC cannot waive the late fees unilaterally.

  It has however, informed that the issue of late fee would be taken up for discussion in the next GST Council meeting, likely to be held in second week of June.

Click to view / download - GST Press Release on Late Fee Waiver Request

Date : 03/06/2020

CBIC - CGST Notification issued on 16/05/2020

Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.

Click to view / download Notification

Date : 17/05/2020

GST Dept. Chennai activates Whatsapp Number for Assessees to Ease Communication

The Revenue Department, Chennai issued a trade notice wherein the taxpayers falling under the Central Jurisdiction within the State of Tamil Nadu and the Union Territory of Puducherry are requested to avail the facility of the WhatsApp number i.e. 94444 02480 for redressal of their Grievances and resolution of Queries and bring to the notice of the office of Principal Chief Commissioner of GST and Central Excise, any issues relating to GST.

Click to view / download Trade Notice

CBIC - CGST Circular issued on 06/05/2020

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.

Click to view / download Circular

Date : 07/05/2020

CBIC - CGST Notification issued on 05/05/2020

S.No.

Notification No.

Date

Subject

1.

42/2020 – Central Tax

05/05/2020

Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.

2.

41/2020 – Central Tax

05/05/2020

Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.

3.

40/2020 – Central Tax

05/05/2020

Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

4.

39/2020 – Central Tax

05/05/2020

Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

5.

38/2020 – Central Tax

05/05/2020

Seeks to make fifth amendment (2020) to CGST Rules.

Click to view / download Notification

Date : 06/05/2020

CBIC – LUT for 2020-21 to be filed by 30/06/2020 and till then LUT filed for 2019-20 is valid

CBIC has vide communication reference F.No.450/153/2017-CusIV dated 30/04/2020 reiterated Notification No.35/2020-Central Tax dated 03/04/2020 on extension of time limit for filing of LUT for the year 2020-21 till 30/06/2020 and that the taxpayer may mention details of LUT filed for 2019-20 provided that the LUT for 2020-21 is filed before 30/06/2020.

Click to view / download Circular

CBIC - CGST Notification issued on 28/04/2020

Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.

Click to view / download Notification

Date : 30/04/2020

CBIC - Customs Instruction issued on 27/04/2020

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962.

Click to view / download Instruction

IT Tax Audit - Reporting of Details of expenditure of entities registered or not registered under the GST deferred

The CBDT has vide Circular No. 10/2020 dated 24/04/2020 deferred till 31/03/2021 the reporting of details in clause 44 ( relating to expenditure of entities registered or not registered under the GST) and clause 30 C ( relating to General Anti-Avoidance Rules (GAAR)).

The details required to be reported in the two clauses are

30C. (a) Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year? (Yes/No.)

(b) If yes, please specify:—

(i) Nature of impermissible avoidance arrangement:

(ii) Amount (in Rs.) of tax benefit in the previous year arising, in aggregate, to all the parties to the arrangement:

44. Break-up of total expenditure of entities registered or not registered under the GST:

Sl.No. Total amount of Expenditure incurred during the year

Expenditure in respect of entities registered under GST

Expenditure relating to entities not registered under GST
Relating to goods or services exempt from GST Relating to entities falling under composition scheme Relating to other registered entities Total payment to registered entities
(1) (2) (3) (4) (5) (6) (7)

Click to download/view CBDT Circular on Tax Audit Form 3 CD.

Date : 28/04/2020

Finance Ministry notifies Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020

In order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the govt has brought in an Ordinance on 31.03.2020.

In so far as GST legislation is concerned, by Section 8 of the Ordinance Section 168 A is inserted in the CGST Act, 2017 enabling power to the Government to extend time limit, prospectively or retrospectively in special circumstances due to force Majeure.

Click to view / download press release regarding extension of time limits under the Taxation and other Laws.

Click to view / download – Relaxation Ordinance, 2020

Date : 01/04/2020

CBIC Circulars issued

S.No.

Circular No.

Date

Subject

1.

137/07/2020-GST

13/04/2020

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.

2.

136/06/2020-GST

03/04/2020

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19).

3.

135/05/2020-GST

31/03/2020

Clarification on refund related issues.

4.

134/04/2020-GST

23/03/2020

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.

5.

133 03/2020-GST

23/03/2020

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules.

CBIC - CGST Notification issued

S.No.

Notification No.

Date

Subject

1.

36/2020 – Central Tax

03/04/2020

Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

2.

35/2020 – Central Tax

03/04/2020

Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.

3.

34/2020 – Central Tax

03/04/2020

Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.

4.

33/2020 – Central Tax

03/04/2020

Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

5.

32/2020 – Central Tax

03/04/2020

Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

6.

31/2020 – Central Tax

03/04/2020

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

7.

30/2020 – Central Tax

03/04/2020

Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

8.

03/2020 – Central Tax (Rate)

25/03/2020

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

9.

02/2020 – Central Tax (Rate)

26/03/2020

Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

CBIC - IGST Notification issued

S.No.

Notification No.

Date

Subject

1.

03/2020 – Integrated Tax

08/04/2020

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

2.

03/2020 – Integrated Tax (Rate)

25/03/2020

Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods.

3.

02/2020 – Integrated Tax (Rate)

26/03/2020

Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

Click to view / download Notification

CBIC - CGST Notification issued on 23/03/2020

S.No.

Notification No.

Date

Subject

1.

29/2020 – Central Tax

23/03/2020

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020

2.

28/2020 – Central Tax

23/03/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.

3.

27/2020 – Central Tax

23/03/2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

4.

26/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020

5.

25/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.

6.

24/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.

7.

23/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

8.

22/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.

9.

21/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020.

10.

20/2020 – Central Tax

23/03/2020

Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.

11.

19/2020 – Central Tax

23/03/2020

Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

12.

18/2020 – Central Tax

23/03/2020

Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

13.

17/2020 – Central Tax

23/03/2020

Seeks to specify the class of persons who shall be exempted from aadhar authentication.

14.

16/2020 – Central Tax

23/03/2020

Seeks to make third amendment (2020) to CGST Rules.

15.

15/2020 – Central Tax

23/03/2020

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

Click to view / download Notification

CBIC - CGST Notification issued on 21/03/2020

S.No.

Notification No.

Date

Subject

1.

14/2020 – Central Tax

21/03/2020

Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020

2.

13/2020 – Central Tax

21/03/2020

Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

3.

12/2020 – Central Tax

21/03/2020

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

4.

11/2020 – Central Tax

21/03/2020

Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016

5.

10/2020 – Central Tax

21/03/2020

Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

Click to view / download Notification

CBIC - CGST Circular issued on 20/03/2020

To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.

Click to view / download Circular

CBIC - CGST Notification issued on 16/03/2020

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C"

Click to view / download Notification

Date : 20/03/2020