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Notification No. 1/2020 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) and   sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 02/2020 – Union Territory Tax (Rate): Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section(5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 03/2020 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.

G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017

Notification No. 04/2020 – Union Territory Tax (Rate): Extension of UTGST 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. up to 30.09.2021.

G.S.R. (E). In exercise of the powers conferred by sub-section (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 1/2020 – Union Territory Tax: Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

G.S.R…..(E).—In exercise of the powers conferred by section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 02/2020 – Union Territory Tax: Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

G.S.R (E).— In exercise of the powers conferred by section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 1/2020 – Integrated Tax (Rate): Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,

Notification No. 02/2020 – Integrated Tax (Rate): Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

G.S.R        (E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clauses (iii) and (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 03/2020 – Intergrated Tax (Rate): Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods

G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017

Notification No. 02/2020 – Union Territory Tax (Rate): Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section(5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017

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Notification No. 95/2020 – Central Tax: 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.

G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the CGST Rules, 2017 (hereafter in this notification referred to as the said rules),

Notification No. 94 /2020 – Central Tax: Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.

G.S.R……(E). – In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –

Corrigendum to Notification No. 94/2020 – Central Tax

GST: G.S.R……(E). – In the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 94/2020-Central Tax, dated 22nd December,2020,

Notification No. 93/2020 – Central Tax: Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.

G.S.R    (E).— In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act,

Notification No 92/2020 – Central Tax: Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020).

GST: S.O. …… (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021,

Notification No. 91/2020 – Central Tax: Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

G.S.R (E).– In exercise of the powers conferred by section 168A of the CGST Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017),

Notification No. 90/2020 – Central Tax: Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

G.S.R…..(E).—In exercise of the powers conferred by the first proviso to rule 46 of the CGST Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council,

Notification No. 89/2020 – Central Tax: Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020.

G.S.R……(E). – In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council,

Notification No. 88/2020 – Central Tax: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.

G.S.R……(E). – In exercise of the powers conferred by sub-rule (4) of rule 48 of the CGST Rules, 2017, the Government, on the recommendations of the Council,

Notification No. 87/2020 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.

G.S.R….. (E):- In pursuance of section 168 of the CGST Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board,

Corrigendum to Notification No. 50/2020 – Central Tax.

GST G.S.R…(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 50/2020-Central Tax,

Corrigendum to Notification No. 67/2020 – Central Tax

GST G.S.R…(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India,

Notification No. 39/2020 – Central Tax: Seeks to Make Amendments to Special Procedure for Corporate Debtors Undergoing the Corporate Insolvency Resolution Process Under the Insolvency and Bankruptcy Code, 2016.

G.S.R…..(E).– In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

Notification No. 03/2020 – Intergrated Tax (Rate): Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods

G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017

Notification No. 87/2020 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.

G.S.R….. (E):- In pursuance of section 168 of the CGST Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board,

Notification No. 44/2020 – Central Tax: Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.

G.S.R      (E).— In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020

Notification No. 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.

G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the CGST Act, 2017 (12 of 2017), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner

Notification No. 42/2020 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.

G.S.R…..(E).–In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017,

Notification No. 37/2020 – Central Tax: Seeks to Give Effect to the Provisions of Rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017.

G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017) read with clause (c) of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019