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24-03-2020
String of notifications/ circulars under GST issued on 23rd march 2020
Notification no.13/ 2020 - Central Tax dated 21st March 2020... E-Invoicing for those business entities having aggregate turnover of more than Rs 100 Cr has been postponed to 1st October 2020.
Notification 14/ 2020- Central Tax dt 21st March 2020... Applicability of generation of QR code by business entities having aggregate turnover of Rs 500 crores and above has been deferred and will now be applicable from 1st October 2020.
Notification no 15/ 2020 - Central Tax dt 23rd March 2020... Annual return for the financial year 2018-2019 can now be filed till 30th June 2020.
Notification no 16/ 2020 – Central tax dt 23rd March 2020.... With effect from 1st April 2020, Aadhaar number authentication has been made mandatory for grant of new registration under GST.
In case where authentication of Aadhaar number fails, then the registration shall be granted only after physical verification of the principal place of the business within 60 days from the date of filing of application for registration.
Physical verification of business premises has also been made made mandatory in those cases where the department feels that verification is required. However such physical verification of the business premises shall be made only after the grant of registration. The verification report shall be uploaded by the department officer on the common portal within 15 working days from the date of such verification.
For the financial year 2018-19, business entities having aggregate turnover exceeding Rs 5 cr shall be required to gets their accounts audited and file form GSTR 9C.
A new rule 96B has been inserted which now makes it compulsory that if the export proceeds for goods exported are not realised within the timeframe prescribed under FEMA, then the person to whom the refund has been made for unutilized ITC shall deposit the amount so refunded along with interest.
Notification No. 17/2019- Central Tax
Seeks to specify the class of persons who shall be exempted from aadhar authentication.
Notification No. 18/2019- Central Tax
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
Notification No. 19/2019- Central Tax
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
Notification No. 20/2020- Central Tax
Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .
Notification No. 21/2019- Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
Notification No. 22/2019- Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
Notification No. 23/2019- Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
Notification No. 24/2019- Central Tax
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
Notification No. 25/2020- Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
Notification No. 26/2019- Central Tax
Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
Notification no 27/ 2020 - Central tax dt 23rd March 2020... It describes the date of filing of GSTR 1 return by those business entities having aggregate turnover of upto Rs 1.5 cr. Return for the first quarter of 2020 - 21 and second quarter 2020 - 21 shall be filed bye 31st of the next month after the end of the quarter.
Notification no 28 / 2020 Central Tax dt 23rd March 2020... business entities having aggregate turnover of Rs 1.5 cr and above are required to file their monthly GSTR 1 return from April 2020 to September 2020 till the 11th day of the month succeeding such month.
Notification number 29/ 2020 - Central tax dt 23rd March 2020... Describe the last date for filing of GST 3b return for the month April 2020 to September 2020. Different date has been prescribed for different states.
Cgst Circular no 133 regarding apportionment of itc in case of business reorganisation, sale , merger, demerger, lease or transfer
Cgst Circular 134 addressing issues for companies under IBC 2016 |
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