G.S.R......(E): Amendment to Central Goods and Services Tax Rules, 2017

Introduction of Amendment Rules, 2020: The Central Government introduces the Central Goods and Services Tax (Amendment) Rules, 2020. These rules come into effect upon their publication in the Official Gazette, except as provided otherwise.

Changes in Rule 117: Sub-rule (1A) amendment: Deadline extended to 31st March 2020. Sub-rule (4) amendment: Deadline extended to 30th April 2020.

Modification in FORM REG-01: SEZ Unit and Developer registration details revised. Fields added for SEZ designation, approval order, and validity period.

Updates to FORM GSTR-3A: Clarification on return defaulter notices. System-generated notice indication added.

Replacement of FORM INV-01: Detailed format revision with cardinality explanations. Includes technical field specifications and sample values.

Invoice Details and Payment Terms: Comprehensive breakdown of invoice elements, buyer, and payee information. Addition of transport details and signature requirements.

ShipTo Details and Transaction Modes: Specification of shipping details and supply types. Transaction mode delineation for clarity. (Pramod Kumar) Director, Government of India