Notification No. 43/2020 – Central Tax brings Section 128 of Finance Act 2020 into force, amending Section 140 of the CGST Act retrospectively from 1 July 2017.

Notification No. 05/2020 – Central Tax appoints revisional authorities under CGST Act to review departmental decisions. Full guide with FAQs & examples.

Notification No. 02/2020 – Integrated Tax changes place of supply for B2B MRO services to recipient’s location from 1 April 2020. Full guide + FAQs.

Notification No. 01/2020 – Central Tax (Rate) fixes GST on all lottery uniformly at 28% from 1 March 2020. Full explanation + 15 FAQs + compliance guide.

Notification No. 80/2020 – Central Tax extends the due date for furnishing GST Annual Return under Section 44 of the CGST Act, 2017 to 31st December 2020.

Notification No. 56/2020 – Central Tax extends the time limit for refund orders under Section 54(7) of the CGST Act till 31st August 2020, offering relief to taxpayers.

GST G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019),

Notification No. 02/2020 – Central Tax (Rate) cuts GST on aircraft MRO services from 18% to 5% with full ITC from 1 April 2020. Full guide + 15 FAQs.

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,

Notification No. 34/2020 – Central Tax gives late fee waiver for 2020. Full explanation, FAQs, examples & GST guidance.