GST Notifications 2020

No

Subject

Notification
1 Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery Notification No.1/2020-State Tax (Rate)
2 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 Notification No.2/2020-State Tax (Rate)
3 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods Notification No.3/2020-State Tax (Rate)
4 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 Notification No.4/2020-State Tax (Rate)
5 Seeks to amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020 Notification No.5/2020-State Tax (Rate)
No

Subject

Notification
1 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017 Separate notification not issued by State
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 Separate notification not issued by State
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