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Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service,

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Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service,

Notification No. 3/2020 – Integrated 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 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017

Notification No. 04/2020 – Integrated Tax: Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.

GST G.S.R.….(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)

Notification No. 05/2020 – Integrated 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 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148 of the CGST Act, 2017 (12 of 2017),

Notification No. 06/2020 – Integrated Tax: Seeks to notify the number of HSN digits required on tax invoice.

G.S.R…..(E).—In exercise of the powers conferred by the first proviso to rule 46 of the CGST Rules, 2017, read with notification No. 4/2017-Integrated Tax, dated the 28th June, 2017,

Notification No. 1/2020 – Central Tax (Rate): Seeks to amend notification No. 1/2017- Central 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 9 and sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 02/2020 – Central Tax (Rate): Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST 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 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 of 2017),

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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), the Central Government,

Notification No. 04/2020 – Central Tax (Rate): Extension of CGST 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 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017

Notification No. 05/2020 – Central Tax (Rate): To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

G.S.R. (E). – In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 of 2017),

Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the IGST Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service,

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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,

Notification No. 86/2020 – Central Tax: Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.

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. 06/2020 – Central Tax: Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.

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) (hereafter in this notification referred to as the said Act),

Notification No. 66/2020 – Central Tax: Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.

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. 58/2020 – Central Tax: Seeks to make eighth amendment (2020) to CGST Rules.

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,

Notification No. 31/2020 – Central Tax: Seeks to Provide R 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 sub-section (1) of section 50 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

Notification No. 79 /2020 – Central Tax: Seeks to make the Twelfth 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 recommendations of the Council,

Notification No. 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.

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

Notification No. 3/2020 – Integrated 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 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017