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

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CBIC Issued 20 notifications under GST on 23/03/2020 summary of the notifications provided here:

14/2020-Central Tax
You can get all 20 notifications here: GST Notifications dated 23rd July 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

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