GST Archives - Page 5 of 9 - TLD

Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.

Notification 80/2020-Central Tax dated 28 Oct 2020

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. –

Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. GST Audit relaxation to SMEs to continue in FY

Seeks to notify the number of HSN digits required on tax invoice. HSN Code Mandatory irrespective of Turnover from 01.04.2021

Optional annual GST return filing benefit extended to FY 2019-20 – CBIC vide Notification No. 77/2020 – Central Tax dated

CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr Seeks to prescribe the due date for

CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr Seeks to prescribe the due date for

Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the

CBIC notifies special procedure for issuance of GST e-Invoices till 31.10.2020 Seeks to notify a special procedure for taxpayers for

Dynamic QR Code on B2C invoices requirement deferred to 01.12.2020 Seeks to amend notification 14/2020- Central Tax to extend the