Summary of 20 GST Notifications issued on 23/03/2020

Notification No

Summary

29/2020-Central Tax

Extended applicability of
return in FORM GSTR-3B till September, 2020

28/2020-Central Tax

Prescribed the due date for
furnishing FORM GSTR-1 by registered persons having aggregate turnover of
more than 1.5 crore rupees in the preceding financial year or the current
financial year till September, 2020.

(Monthly Filing)

27/2020-Central Tax

Prescribed the due date for
furnishing FORM GSTR-1 by registered persons having aggregate turnover of
less than 1.5 crore rupees in the preceding financial year or the current
financial year till September, 2020.

(Quarterly filing)

26/2020-Central Tax

Extended due date for
furnishing FORM GSTR-3B for registered persons having
principal place of business is in the erstwhile State of Jammu and Kashmir

Period of Return

Due Date

Oct-2019
to Feb-2020

24/03/2020

25/2020-Central Tax

Extended due date for
furnishing FORM GSTR-3B for the registered persons having
principal place of business is in the erstwhile State of Jammu and Kashmir

Period of Return

Due Date

Oct-2019
to Feb-2020

24/03/2020

24/2020-Central Tax

Extended due date for
furnishing FORM GSTR-1 for the quarter July-September 2019
for registered persons having principal place of business is in the erstwhile
State of Jammu and Kashmir

Period of Return

Due Date

Quarter
July-Sept 2019

24/03/2020

23/2020-Central Tax

Extended due date for FORM GSTR-1 taxpayer having principle POB in Jammu and
Kashmir and having turnover more than 1.5 Crore in the preceding financial
year or current financial year

Period of Return

Due Date

July 19 to September 2019

24/03/2020

22/2020-Central Tax

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

Period of Return

Due Date

Oct-19
to Feb-2020

24/03/2020

21/2020-Central Tax

Extended due date for FORM
GSTR-1 taxpayer having principle POB in Jammu and Kashmir the erstwhile State
of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union
territory of Ladakh and having turnover more than 1.5 Crore in the preceding
financial year or current financial year

Period of Return

Due Date

Quarter
Oct – Dec-2019

24/03/2020

20/2020-Central Tax

Extended due date for
furnishing FORM GSTR-7 for those taxpayers whose principal
place of business is in the erstwhile State of Jammu and Kashmir.

Period of Return

Due Date

July 2019 to February 2020.

24/03/2020

19/2020-Central Tax

Specify class of persons
other than individuals who shall undergo authentication we.f. 01/04/2020 of
Aadhaar number in order to be eligible for registration.

a)
All types of authorised signatory

b)
Managing/Authorised partners of firms

c)
Karta of HUF

18/2020-Central Tax

W.e.f 01/04/2020 an
individual shall undergo authentication of Aadhaar number in order to be
eligible for registration.

17/2020-Central Tax

Applicable from 01/04/2020

Specified class of persons
who shall be exempted from Aadhar authentication.

a)
Person who is nor citizen of India

b)Other
than Individual, All types of authorised signatory, Managing/Authorised
partners of firms, Karta of HUF

Notification No 03/2021-Central tax dated 23/02/2021 issued to specify class of persons exempted from aadhar authentication :

a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

16/2020-Central Tax

Seeks to make third
amendment (2020) to CGST Rules.

a)
Aadhar authentication for new registration

b)Physical
verification of premises before registration in case of failed Aadhar
authentication or for other reason

c)
ITC of capital goods for specified cases

d)
Increased in turnover threshold for Form 9C (Audit) (5Cr)

e) Change in definition of turnover of zero-rated supply of goods for refund

f)
Recovery of refund in specific cases

15/2020-Central Tax

Due date extended for
furnishing of the annual return specified under section 44 of CGST Act 2017
for the financial year 2018-2019 till 30.06.2020.

14/2020-Central Tax

*Dynamic QR Code*

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 89/2020 – Central Tax, dt. November 29th,2020

Penalty for non-compliance with the requirement of dynamic QR code for B2C transactions as per Notification 14/2020 has been waived till 31st March 2021*, subject to the condition of compliance with the provisions from April, 2021.

*Penalty for non-compliance with the requirement of dynamic QR code for B2C transactions as per Notification 06/2021-CGST has been waived till 30th June 2021, subject to the condition of compliance with the provisions from 01st July, 2021.

Circular No 146/02/2021-GST dated 23/02/2021 issued to provide clarification in respect of applicability of dynamic QR code on B2C invoices

13/2020-Central Tax

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
*Amended vide Notification No 05/2021-Central Tax dated 08/03/2021 

12/2020-Central Tax

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)

11/2020-Central Tax

Seeks to provide special
procedure for corporate debtors undergoing the corporate insolvency
resolution process under the Insolvency and Bankruptcy Code 2016

10/2020-Central Tax

Seeks to provide special
procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu
consequent to merger of the two UTs
Date further extended
to 31/07/2020 by Notification no 45/2020 CGST dated
09/06/2020