| 1 |
Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017 |
Notification No.1/2020-State Tax |
| 2 |
Seeks to
make amendment (2020) to CGST Rules |
Notification No.2/2020-State Tax |
| 3 |
Seeks to
amend the notification No. 62/2019-CT dt.
26.11.2019 to amend the transition plan for
the UTs of J&K and Ladakh |
Separate notification not issued by State |
| 4 |
Seeks to
extend the one-time amnesty scheme to file
all FORM GSTR-1 from July 2017 to November,
2019 till 17th January, 2020 |
Notification No.4/2020-State Tax |
| 5 |
Seeks to
appoint Revisional Authority under CGST Act,
2017 |
Separate notification not
issued by State |
| 6 |
Seeks to
extend the last date for furnishing of
annual return/reconciliation statement in
FORM GSTR-9/FORM GSTR-9C for the period from
01.07.2017 to 31.03.2018 |
Separate notification not
issued by State |
| 7 |
Notification
issued to prescribe due dates for filing of
return in FORM GSTR-3B in a staggered manner |
Separate notification not
issued by State |
| 8 |
Seeks to
"Amend the CGST Rules, 2017 to prescribe the
value of Lottery" |
Notification No.8/2020-State Tax |
| 9 |
Seeks to
exempt foreign airlines from furnishing
reconciliation Statement in FORM GSTR-9C |
Notification No.9/2020-State Tax |
| 10 |
Seeks to
provide special procedure for taxpayers in
Dadra and Nagar Haveli and Daman and Diu
consequent to merger of the two UTs |
Separate notification not
issued by State |
| 11 |
Seeks to
provide special procedure for corporate
debtors undergoing the corporate insolvency
resolution process under the Insolvency and
Bankruptcy Code, 2016 |
Notification No.11/2020-State Tax |
| 12 |
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) |
Notification No.12/2020-State Tax |
| 13 |
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 |
Notification No.13/2020-State Tax |
| 14 |
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 |
Notification No.14/2020-State Tax |
|
15 |
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 |
Notification No.15/2020-State Tax |
|
16 |
Seeks to
make third amendment (2020) to CGST Rules |
Notification No.16/2019-State Tax |
|
17 |
Seeks to
specify the class of persons who shall be
exempted from Aadhaar authentication |
Notification No.17/2020-State Tax |
|
18 |
Seeks to
notify the date from which an individual
shall undergo authentication, of Aadhaar
number in order to be eligible for
registration |
Notification No.18/2020-State Tax |
|
19 |
Seeks to
specify class of persons, other than
individuals who shall undergo
authentication, of Aadhaar number in order
to be eligible for registration |
Notification No.19/2020-State Tax |
|
20 |
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 |
Separate notification not
issued by State |
|
21 |
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 |
Separate notification not
issued by State |
|
22 |
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 |
Separate notification not
issued by State |
|
23 |
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 |
Separate notification not
issued by State |
|
24 |
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 |
Separate notification not
issued by State |
|
25 |
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 |
Separate notification not
issued by State |
|
26 |
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 |
Separate notification not
issued by State |
|
27 |
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 |
Separate notification not
issued by State |
|
28 |
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 |
Separate notification not
issued by State |
|
29 |
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 |
Separate notification not
issued by State |
|
30 |
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) |
Notification No.30/2020-State Tax |
|
31 |
Seeks to
provide relief by conditional lowering of
interest rate for tax periods of February,
2020 to April, 2020 |
Notification No.31/2020-State Tax |
|
32 |
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 |
Notification No.32/2020-State Tax |
|
33 |
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 |
Notification No.33/2020-State Tax |
|
34 |
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 |
Separate notification not
issued by State |
|
35 |
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 |
Notification No.35/2020-State Tax |
|
36 |
Seeks to
extend due date for furnishing FORM GSTR-3B
for supply made in the month of May, 2020 |
Separate notification not
issued by State |
|
37 |
Seeks to
give effect to the provisions of rule 87
(13) and FORM GST PMT-09 of the CGST Rules,
2017 |
Notification No.37/2020-State Tax |
|
38 |
Seeks to
make fifth amendment (2020) to CGST Rules |
Notification No.38/2020-State Tax |
|
39 |
Seeks to
make amendments to special procedure for
corporate debtors undergoing the corporate
insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016 |
Notification No.39/2020-State Tax |
|
40 |
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 |
Notification No.40/2020-State Tax |
|
41 |
Seeks to
extend the due date for furnishing of FORM
GSTR 9/9C for FY 2018-19 till 30th
September, 2020 |
Separate notification not
issued by State |
|
42 |
Seeks to
extend the due date for furnishing FORM
GSTR-3B, Jan-March, 2020 returns for the
taxpayers registered in Ladakh |
Separate notification not
issued by State |
|
43 |
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 |
Notification No.43/2020-State Tax |
|
44 |
Seeks to
give effect to the provisions of Rule 67A
for furnishing a nil return in FORM GSTR-3B
by SMS |
Notification No.44/2020-State Tax |
|
45 |
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 |
Separate notification not
issued by State |
|
46 |
Seeks to
extend period to pass order under Section
54(7) of CGST Act |
Notification No.46/2020-State Tax |
|
47 |
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 |
Notification No.47/2020-State Tax |
|
48 |
Seeks to
make sixth amendment (2020) to CGST Rules |
Notification No.48/2020-State Tax |
|
49 |
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 |
Notification No.49/2020-State Tax |
|
50 |
Seeks to
make seventh amendment (2020) to CGST Rules |
Notification No.50/2020-State Tax |
|
51 |
Seeks to
provide relief by lowering of interest rate
for a prescribed time for tax periods from
February, 2020 to July, 2020 |
Notification No.51/2020-State Tax |
|
52 |
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 |
Notification No.52/2020-State Tax |
|
53 |
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 |
Notification No.53/2020-State Tax |
|
54 |
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 |
Separate notification not
issued by State |
|
55 |
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 |
Notification No.55/2020-State Tax |
|
56 |
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 |
Notification No.56/2020-State Tax |
|
57 |
Seeks to
amend notification no. 52/2020-Central Tax
in order to provide conditional waiver of
lat fees for the period from July, 2017 to
July, 2020 |
Notification No.57/2020-State Tax |
|
58 |
Seeks to
make eighth amendment (2020) to CGST Rules |
Notification No.58/2020-State Tax |
|
59 |
Seeks to
extend the due date for filing FORM GSTR-4
for financial year 2019-2020 |
Separate notification not
issued by State |
|
60 |
Seeks to
make Ninth amendment (2020) to CGST Rules |
Notification No.60/2020-State Tax |
|
61 |
Seeks to
amend Notification no. 13/2020-Central Tax
in order to amend the class of registered
persons for the purpose of e-invoice |
Notification No.61/2020-State Tax |
|
62 |
Seeks to
make Tenth amendment (2020) to CGST Rules |
Notification No.62/2020-State Tax |
|
63 |
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 |
Separate notification not
issued by State |
|
64 |
Seeks to
extend the due date for filing FORM GSTR-4
for financial year 2019-2020 to 31.10.2020 |
Separate notification not
issued by State |
|
65 |
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 |
Notification No.65/2020-State Tax |
|
66 |
Seeks to
give one time extension for the time limit
provided under Section 31(7) of the CGST Act
2017 till 31.10.2020 |
Notification No.66/2020-State Tax |
|
67 |
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 |
Notification No.67/2020-State Tax |
|
68 |
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 |
Notification No.68/2020-State Tax |
|
69 |
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 |
Separate notification not
issued by State |
|
70 |
Seeks to
amend notification no. 13/2020-Central Tax
dt. 21.03.2020 |
Notification No.70/2020-State Tax |
|
71 |
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 |
Notification No.71/2020-State Tax |
|
72 |
Seeks to
make the Eleventh amendment (2020) to the
CGST Rules |
Notification No.72/2020-State Tax |
|
73 |
Seeks to
notify a special procedure for taxpayers for
issuance of e-Invoices in the period
01.10.2020 - 31.10.2020 |
Notification No.73/2020-State Tax |
|
74 |
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 |
Separate notification not
issued by State |
|
75 |
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 |
Separate notification not
issued by State |
|
76 |
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 |
Separate notification not
issued by State |
|
77 |
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 |
Notification No.77/2020-State Tax |
|
78 |
Seeks to
notify the number of HSN digits required on
tax invoice |
Notification No.78/2020-State Tax |
|
79 |
Seeks to
make the Twelfth amendment (2020) to the
CGST Rules.2017 |
Notification No.79/2020-State Tax |
|
80 |
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 |
Separate notification not
issued by State |
| 81 |
Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019 |
Notification No.81/2020-State Tax |
|
82 |
Seeks to
make the Thirteenth amendment (2020) to the
CGST Rules.2017 |
Notification No.82/2020-State Tax |
|
83 |
Seeks to
extend the due date for FORM GSTR-1 |
Separate notification not
issued by State |
|
84 |
Seeks to
notify class of persons under proviso to
section 39(1) |
Notification No.84/2020-State Tax |
|
85 |
Seeks to
notify special procedure for making payment
of 35% as tax liability in first two month |
Notification No.85/2020-State Tax |
|
86 |
Seeks to
rescind Notification 76/2020-Central tax
dated 15.08.2020 |
Separate notification not
issued by State |
|
87 |
Seeks to
extend the due date for furnishing of FORM
ITC-04 for the period July- September 2020
till 30th November, 2020 |
Separate notification not
issued by State |
|
88 |
Seeks to
implement e-invoicing for the taxpayers
having aggregate turnover exceeding Rs. 100
Cr from 01st January 2021 |
Notification No.88/2020-State Tax |
|
89 |
Seeks to
waive penalty payable for noncompliance of
the provisions of notification No.14/2020 –
Central Tax, dated the 21st March, 2020 |
Notification No.89/2020-State Tax |
|
90 |
Seeks to
make amendment to Notification no. 12/2017-
Central Tax dated 28.06.2017 |
Notification No.90/2020-State Tax |
|
91 |
Seeks to
extend the due dates for compliances and
actions in respect of anti-profiteering
measures under GST till 31.03.2021 |
Notification No.91/2020-State Tax |
|
92 |
Seeks to
bring into force Sections
119,120,121,122,123,124,126,127 and 131 of
Finance Act, 2020(12 of 2020) |
Notification No.92/2020-State Tax |
|
93 |
Seeks to
waive late fee for FORM GSTR-4 filing in UT
of Ladakh for Financial year 2019-20 |
Separate notification not
issued by State |
|
94 |
Seeks to
make the Fourteenth amendment (2020) to the
CGST Rules.2017 |
Notification No.94/2020-State Tax |
|
95 |
Seeks to
extend the time limit for furnishing of the
annual return specified under section 44 of
CGST Act, 2017 for the financial year
2019-20 till 28.02.2021 |
Notification No.95/2020-State Tax |