GST Notification & Circulars

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-Central Tax 23 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 13/2020– Central Tax New Delhi, the 21st March, 2020 G...

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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-Central Tax 23 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 18/2020 – Central Tax New Delhi, the 23rd March, 2020..

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

Notification No#132/2/2020 18 March 2020

Circular No. 132/2/2020 – GST CBEC-20/16/15/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 18th March, 2020 To, The Pr. Chief Commissioners / Chief Commiss..

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

Notification No#09/2020-Central Tax 16 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No.09/2020– Central Tax New Delhi, the 16th March, 2020 ..

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Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - reg

Notification No#Circular No. 7/2020 04 March 2020

Circular No. 7/2020 F. No. IT(A)/1/2020-TPL Government of India Ministry of Finance Department of. Revenue Central Board of Direct Taxes **** Dated: 4th March, 2020 Sub.: Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 — reg. Duri..

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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-Central Tax 04 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 32/2020 – Central Tax New Delhi, the 3rd April, 2020 ..

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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-Central Tax 04 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 30/2020 – Central Tax New Delhi, the 3 rd April, 2020 ..

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

Notification No#31/2020-Central Tax 04 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 31/2020 – Central Tax New Delhi, the 3rd April, 2020 ..

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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-Central Tax 04 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020 ..

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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.

Notification No#34/2020-Central Tax 04 March 2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 34/2020 – Central Tax New Delhi, the 3rd April, 2020 ..

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