CBIC / GST notifications 2020

Extension of Annual Return Due Date for Financial Year 2019-20

The Commissioner extends the time limit for furnishing the annual return under section 44 of the Central Goods and Services Tax Act, 2017 for the financial year 2019-20.

Corrigendum to Notification No. 94/2020-Central Tax

The Central Board of Indirect Taxes and Customs issues a corrigendum to Notification No. 94/2020-Central Tax, dated the 22nd December, 2020.

Enforcement of Finance Act 2020 Sections 119 to 131

The Central Government appoints the 1st day of January 2021 as the date for sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 to come into force.

Waive late fee for FORM GSTR-4 filing in UT of Ladakh for FY 2019-20

The Central Board of Indirect Taxes and Customs waives the late fee for the delay in furnishing FORM GSTR-4 for the Financial Year 2019-20.

94/2020-Central Tax : Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.

Extension of Due Dates for Anti-Profiteering Compliances Under GST

The Government extends the due dates for compliances and actions in respect of anti-profiteering measures under the Central Goods and Services Tax Act.

Eight-digit HSN codes for specified chemical supplies tax invoices

A registered person mentions eight digits of HSN codes in a tax invoice for specified chemical supplies.

Waiver of Penalty for Non-Compliance with QR Code Invoice Notification

The Government waives the penalty payable by any registered person under section 125 of the Central Goods and Services Tax Act, 2017 for non-compliance with notification…

Corrigendum to Notification No. 82/2020-Central Tax

The Central Board of Indirect Taxes and Customs issues a corrigendum to Notification No. 82/2020-Central Tax, dated the 10th November, 2020.

Corrigendum to Notification No. 86/2020-Central Tax

The Central Board of Indirect Taxes and Customs issues a corrigendum to Notification No. 86/2020-Central Tax, dated the 10th November, 2020.

Central Tax Notification 81/2020 Section 39 Amendments Commencement

The Central Government appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the Finance (No. 2) Act, 2019 come into force.

82/2020-Central Tax : Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017.

Extension of Due Date for FORM GSTR-1

The Central Board of Indirect Taxes and Customs extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period.

Quarterly Return and Monthly Tax Payment for Small Taxpayers

Registered persons with an aggregate turnover of up to five crore rupees furnish returns every quarter and pay tax every month from January 2021 onwards.

Special Tax Payment Procedure for Quarterly Return Filers

The Central Government notifies a special procedure for registered persons who furnish a return for every quarter.

Rescission of Central Tax Notification 76/2020

The Central Government rescinds Notification Number 76/2020-Central Tax.

Extension of FORM GST ITC-04 Due Date for July to September 2020

The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period of July, 2020 to September, 2020.

Implementation of e-invoicing for taxpayers with turnover exceeding Rs. 100 Crore

The Central Board of Indirect Taxes and Customs implements e-invoicing for taxpayers with an aggregate turnover exceeding one hundred crore rupees.

80 /2020-Central Tax : 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.

06/2020-Integrated Tax : Seeks to notify the number of HSN digits required on tax invoice.