GST Corner
GSTN/13.11.2020 |
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Quarterly Return Monthly
Payment (QRMP) Scheme Notifications issued regarding
QRMP Scheme and to extend the due date for furnishing FORM ITC-04 and to
implement e-invoice for taxpayers exceeding Rs 100
Cr Turnover |
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Provisions relating to Quarterly Return Monthly Payment
Scheme |
143/13/2020 dated 10-11-2020 |
Seeks to make the
Thirteenth Amendment (2020) to the CGST Rules.2017 |
82/2020-Central
Tax dated 10.11.2020 |
83/2020-Central
Tax dated 10.11.2020 |
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Seeks to Notify Class
Of Persons under Proviso to Section 39(1). |
84/2020-Central
Tax dated 10.11.2020 |
Seeks to Notify
Special Procedure for Making Payment of 35% as Tax Liability in First Two
Month |
85/2020-Central
Tax dated 10.11.2020 |
Seeks to Rescind
Notification 76/2020-Central tax dated 15.08.2020. |
86/2020-Central
Tax dated 10.11.2020 |
87/2020-Central
Tax dated 10.11.2020 |
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88/2020-Central
Tax dated 10.11.2020 |
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Notification No. 80
/2020 – Central Tax dated 28 October 2020 |
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NOTIFICATIONS ISSUED TO IMPLEMENT THE DECISIONS
OF 42ND GST COUNCIL MEETING HELD ON 05.10.2020 |
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Exempt Satellite
Launch Services Provided by ISRO, Antrix Co. Ltd.
and NSIL |
05/2020-IGST-CGST-UTGST dated
16.10.2020 |
79/2020-Central Tax dated 15.10.2020 |
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06/2020-Integrated Ta dated
15.10.2020 78/2020-Central Tax dated 15.10.2020 |
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Annual Return under Section
44 (1) of CGST Act for F.Y. 2019-20 Optional for Small Taxpayers |
77/2020-Central Tax dated 15.10.2020 |
76/2020-Central Tax dated 15.10.2020 |
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Date for Furnishing
FORM GSTR-1 Persons having Aggregate Turnover of more than Rs. 1.5 crs |
75/2020-Central Tax dated 15.10.2020 |
74/2020-Central Tax dated 15.10.2020 |
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ABS News Service/ 12.10.2020 |
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GST Council Meeting - Showdown Expected between Centre and Oppn-Ruled States Over Compensation Cess |
ABS News Service/ 12.10.2020 |
Availment of Input Tax Credit under Rule 36(4) of CGST Rules 2017 |
Circular No. 142/12/2020- GST dated 9 October 2020 |
04/2020-Integrated Tax (Rate) dated 30-09-2020 |
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04/2020-Central Tax (Rate) dated 30-09-2020 |
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69/2020-Central Tax dated 30.09.2020 |
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Seeks to amend
notification no. 13/2020-Central Tax dt. 21.03.2020 |
70/2020-Central Tax dated 30.09.2020 |
71/2020-Central Tax dated 30.09.2020 |
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Seeks to make the
Eleventh amendment (2020) to the CGST Rules |
72/2020-Central Tax dated 30.09.2020 |
CBIC Waives Off Late Fee on Failure to Furnish the Return
in FORM GSTR-10 |
Notification No. 68/2020 –
Central Tax 21st September, 2020 |
CBIC Waive Off Late Fee Payable for Failure to Furnish
the Return in FORM GSTR-4 |
Notification No 67/2020 –
Central Tax dated 21 September, 2020 |
Sale on Approval basis Cases Last Date of E-Way bill
Compliance Extended to 31 Oct 2020 |
Notification No. 66/2020 – Central
Tax dated 21 September 2020 |
Notification No. 65/2020 – Central Tax dated 1
September 2020 |
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Last Date for Furnishing Form GSTR-4 Returns for
FY2019-20 Extended by Two Months to 30 Oct 2020 |
Notification No. 64/2020-Central Tax dated
31.08.2020 |
States up in Arms for 27 Aug GST Council Meet – RBI to
Rescue Central Govt |
ABS News Service/27.08.2020 |
Notification No. 63-Central Tax dated 25th August 2020 |
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Modi Government’s Gift to Taxpayers, GST Exemption on
Annual Income up to 40 lakhs |
ABS News Service/26.08.2020 |
CGST Rules 2017 Amendments Rules for Aadhaar
Authentication Options specified |
[Notification
No 62/2020 – Central Tax dated 20 August 2020] |
Revocation of
GST Registration can File Application Once Again, earlier Rejection No Bar |
GSTN/06.08.2020 |
Offline Tool for GSTR-4
Annual Return by Composition Taxpayers |
GSTN/06.08.2020 |
Notification No.
61/2020-Central Tax dated 30.07.2020 |
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Notification No.
60/2020-Central Tax dated 30.07.2020 |
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ABS News Service/22.07.2020 |
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Filing FORM GSTR-4 for FY/2019-20 Extended to 31 August
2020 |
Notification No. 59/2020-Central Tax Dated 13th July, 2020 |
Notification
No. 58/2020 – Central Tax dated 1 July 2020 |
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Notification No. 57/2020 – Central Tax dated 30 June 2020 |
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Time Limit for Rejection of Refund Claim Extended to 31
Aug 2020 |
Notification No. 56/2020 – Central Tax dated
27 June 2020 |
Notification No. 55/2020 – Central Tax dated
27 June 2020 |
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Order
No. 01/2020-Central Tax Dated 25th June, 2020 |
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Real Estate Promoters to Use FORM GST DRC-03 for
Electronic Payment |
Instruction No.
3/2/2020- GST dated 24 June 2020 |
CBIC Clarification on Measures Provided for Relief to
Taxpayers Due to Spread of COVID-19 |
Circular No.
141/11/2020-GST dated 24 June 2020 |
Composition Levy rates
under Sec.10 of CGST Rules, 2017 ·
Interest Rates for
Late payment of Tax under GSTR-3B · Late Fee for Uploading GSTR-1 ·
Last Date for Payment
of GST Extended to 1 Oct 2020 |
49 to 54-Central
Tax/24.06.2020 |
49/2020- Central
Tax/24.06.2020 |
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50/2020- Central
Tax/24.06.2020 |
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51/2020- Central
Tax/24.06.2020 |
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52/2020- Central
Tax/24.06.2020 |
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53/2020- Central
Tax/24.06.2020 |
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54/2020- Central
Tax/24.06.2020 |
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Notification No. 48 /2020 – Central Tax dated 19
June 2020 |
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Uploading of GSTR Invoices for ITC not to Apply for
Refund for Imports, ISD and RCM Cases |
Circular No:
140/10/2020 – GST dated 10 June 2020 |
Circular No.
139/09/2020-GST
dated 10 June 2020 |
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GST E-way Bill Issued
after Covid-19 (20 Mar) Validity Extended to 30 June 2020 |
Notification No. 47/2020 - Central Tax dated 9 June 2020 |
Time Limit for Rejection of Refund Claim Extended to 30
June 2020 |
Notification No. 46/2020 - Central Tax dated 9 June 2020 |
Notification No. 45/2020-Central Tax dated 9 June 2020 |
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Notification No. 44/2020-Central Tax Dated 8th
June, 2020 |
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Transition for VAT GST for ITC under Sec.140 of GST Act 2017 to Come
into Effect from 18 May 2020 |
Notification No. 43/2020 –
Central Tax dated 16 May 2020 |
Nov-Feb
2019-20 Return Extended to 24 March (J&K), 20 May (Ladakh) |
Notification No. 42/2020 – Central Tax
dated 5th May 2020 |
Notification No. 41/2020 – Central Tax
dated 5th May 2020 |
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Notification No. 40/2020 – Central Tax
dated 5th May 2020 |
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Notification No. 39/2020 – Central Tax dated 5th May 2020 |
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Notification No. 38/2020 – Central Tax dated 5th May 2020 |
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GST PMT-09 for Transfer of Balance in ECL to any Tax Head Implemented
from 21 April 2020 |
Notification No. 37/2020 – Central Tax dated 28 April 2020 |
Circular No. 137/07/2020-GST
dated 13 April 2020 |
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Interest Waiver to Nil/9% for Late Payment of IGST by
Three Months |
03-IGST/08.04.2020 |
Interest Waiver to Nil/9% for Late Payment of UGST by
Three Months |
Notification No. 1/2020 – Union Territory Tax
dated 8 April 2020 |
All Refunds of GST and Income Tax Refund upto 5
lakhs to be Released Immediately |
DoR Press Note dated 08.04.2020 |
Composition
Scheme Option till 30 June, 2020 · ITC Conditions
under 36(4) only in Sept 2020 Return · 10% Limit on
Invoices not Uploaded by Supplier · Interest cut to Zero for 15 days and 9% thereafter
for Small Units below Rs. 5 crs · Clarification
on Sec. 10 – 02/2019 dated 07.03.2019 · GSTR-3B
Submission Date remains same · Reduced Interest
Rate only on Timely Submission of Return by 24 June 2020 · Interest
Calculation Formula · Conditions for
Nil Rate of Interest · 10% Limit on
ITC to Apply only in Sept 2020 · Validity
period of Expired E-way Bill Extended till 30 April 2020 |
Circular
No. 136/06/2020-GST dated 3rd April 2020 |
Seeks to
extend due date for furnishing FORM GSTR-3B for supply made in the month of
May, 2020 |
36-CT/03.04.2020 |
35-CT/03.04.2020 |
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34-CT/03.04.2020 |
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33-CT/03.04.2020 |
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32-CT/03.04.2020 |
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31-CT/03.04.2020 |
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30-CT/03.04.2020 |
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GST Circular No. 135 dated
31st March 2020 |
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02/2020-Integrated Tax (Rate) /25.03.2020 |
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02/2020-Central Tax (Rate) /25.03.2020 |
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Seeks to amend
notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in
UTGST rate of goods |
03/2020-Integrated Tax (Rate) /25.03.2020 |
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe
change in CGST rate of goods. |
03/2020-Central Tax (Rate)/ 25.03.2020 |
GST
Notifications Issued for Implementation Decisions of 39th GST Council Meeting
on 14 March 2020 |
10-29-Central
Tax-23.03.2020 |
GST
Notifications Issued for Implementation Decisions of 39th GST Council Meeting
on 14 March 2020 |
10-29-Central
Tax-23.03.2020 |
134/04/2020 dated 23-03-2020 - F. No. CBEC-20/16/12/2020-GST |
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133/03/2020 dated 23-03-2020 - F. No. CBEC-20/16/13/2019-GST |
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Date for
Making Appeal Extended till such Time President of Appellate Authority Enters
Office |
Circular No.
132/2/2020 - GST Dated 18th March, 2020 |
10/2020-Central Tax /23-03-2020 |
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11/2020-Central Tax /23-03-2020 |
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12/2020-Central Tax /23-03-2020 |
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13/2020-Central Tax /23-03-2020 |
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14/2020-Central /23-03-2020 |
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15/2020-Central Tax /23-03-2020 |
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16/2020-Central Tax /23-03-2020 |
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Seeks to
specify the class of persons who shall be exempted from aadhar authentication. |
17/2020-Central Tax /23-03-2020 |
18/2020-Central Tax /23-03-2020 |
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19/2020-Central Tax /23-03-2020 |
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20/2020-Central Tax /23-03-2020 |
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21/2020-Central Tax /23-03-2020 |
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22/2020-Central Tax /23-03-2020 |
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23/2020-Central Tax /23-03-2020 |
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24/2020-Central Tax /23-03-2020 |
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