GST Notifications Issued for Implementation Decisions of 39th GST Council Meeting on 14 March 2020

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GST Notifications Issued for Implementation Decisions of 39th GST Council Meeting on 14 March 2020

 

10378

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

134/04/2020 dated 23-03-2020 - F. No. CBEC-20/16/12/2020-GST

10379

Seeks to clarify issues 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

133/03/2020 dated 23-03-2020 - F. No. CBEC-20/16/13/2019-GST

10380

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

10/2020-Central Tax /23-03-2020

10381

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

11/2020-Central Tax /23-03-2020

10382

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)

12/2020-Central Tax /23-03-2020

10383

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

13/2020-Central Tax /23-03-2020

10384

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

14/2020-Central /23-03-2020

10385

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.

15/2020-Central Tax /23-03-2020

10386

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

16/2020-Central Tax /23-03-2020

10387

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

17/2020-Central Tax /23-03-2020

10388

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

18/2020-Central Tax /23-03-2020

10389

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

19/2020-Central Tax /23-03-2020

10390

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 .

20/2020-Central Tax /23-03-2020

10391

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

21/2020-Central Tax /23-03-2020

10392

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.

22/2020-Central Tax /23-03-2020

10393

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.

23/2020-Central Tax /23-03-2020

10394

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.

24/2020-Central Tax /23-03-2020

10395

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.

25/2020-Central Tax /23-03-2020

10396

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

26/2020-Central Tax /23-03-2020

10397

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.

27/2020-Central Tax /23-03-2020

10398

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.

28/2020-Central Tax /23-03-2020

10399

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

29/2020-Central Tax/23-03-2020