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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Ninth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/13/01/2019-GST; Dated 30.07.2020]
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2. 

Amends Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice.
[CGST Notifications: F.No. CBEC-20/13/01/2019-GST; Dated 30.07.2020]
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3. 

Extends the due date for filing FORM GSTR-4 for financial year 2019-2020.
[CGST Notifications: F.No. CBEC-20/01/09/2019-GST; Dated 13.07.2020]
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4. 

Eighth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01.07.2020]
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5. 

Amends notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 30.06.2020]
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6. 

Amends notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 27.06.2020]
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7. 

Amends notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 27.06.2020]
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8. 

Extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
[CGST Orders: F.No. CBEC-20/06/09/2019-GST; Dated 25.06.2020]
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9. 

Provides relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
[UTGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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10. 

Provides relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
[IGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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11. 

Brings 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.
[IGST Notifications: F.No. CBEC- 20/06/09/2019-GST; Dated 24.06.2020]
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12. 

Extends due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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13. 

Provides relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - Corrigendum.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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14. 

Provides relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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15. 

Provides one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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16. 

Provides relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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17. 

Makes seventh amendment (2020) to CGST Rules - Corrigendum.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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18. 

Makes seventh amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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19. 

Brings into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 24.06.2020]
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20. 

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19).
[CGST Circulars: F.No. CBEC-20/06/04-2020-GST; Dated 24.06.2020]
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21. 

Sixth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 19.06.2020]
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22. 

Clarification in respect of levy of GST on Director’s remuneration.
[CGST Circulars: F.No. CBEC-20/10/05/2020-GST; Dated 10.06.2020]
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23. 

Clarification on refund related issues.
[CGST Circulars: F.No. CBEC-20/06/03-2020-GST; Dated 10.06.2020]
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24. 

Amends Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.
[CGST Notifications: F.No. CBEC-20/06/03/2020-GST; Dated 09.06.2020]
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25. 

Extends period to pass order under Section 54(7) of CGST Act.
[CGST Notifications: F.No. CBEC-20/06/03/2020-GST; Dated 09.06.2020]
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26. 

Extends the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
[CGST Notifications: F.No. CBEC-20/06/03/2020-GST; Dated 09.06.2020]
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27. 

Gives effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
[CGST Notifications: F.No. CBEC-20/06/16/2018-GST; Dated 08.06.2020]
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28. 

Brings into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 16.05.2020]
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