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Referencer Library - Latest Documents - Last 90 Days

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

1. 

Amends notification No. 12/2017-Union Territory 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.
[UTGST Rate Notifications: F.No. 354/135/2020-TRU; Dated 16.10.2020]
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2. 

Amends 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.
[CGST Rate Notifications: F.No. 354/135/2020-TRU; Dated 16.10.2020]
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3. 

Amends notification No. 9/2017-Integrated 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.
[IGST Rate Notifications: F.No. 354/135/2020-TRU; Dated 16.10.2020]
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4. 

The Twelfth amendment (2020) to the CGST Rules.2017.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 15.10.2020]
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5. 

Notifies the number of HSN digits required on tax invoice.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 15.10.2020]
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6. 

Makes filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 15.10.2020]
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7. 

Prescribes return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
[CGST Notifications: F.No. CBEC 20/06/09/2019-GST; Dated 15.10.2020]
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8. 

Prescribes the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
[CGST Notifications: F.No. CBEC 20/06/09/2019-GST; Dated 15.10.2020]
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9. 

Notifies the number of HSN digits required on tax invoice.
[IGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 15.10.2020]
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10. 

Prescribes the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
[CGST Notifications: F.No. CBEC 20/06/09/2019-GST; Dated 15.10.2020]
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11. 

Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020.
[CGST Circulars: F.No. CBIC/20/06/14/2020-GST; Dated 09.10.2020]
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12. 

Notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
[CGST Notifications: F.No. CBEC-20/16/09/2019-GST (Part – I); Dated 01.10.2020]
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13. 

The Eleventh amendment (2020) to the CGST Rules - Corrigendum.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 01.10.2020]
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14. 

The Eleventh amendment (2020) to the CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 30.09.2020]
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15. 

Extension of UGST 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. upto 30.09.2021.
[UTGST Rate Notifications: F.No. 354/123/2020-TRU; Dated 30.09.2020]
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16. 

Amends notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.
[CGST Notifications: F.No. CBEC 20/06/07/2019-GST; Dated 30.09.2020]
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17. 

Amends notification no. 13/2020-Central Tax dt. 21.03.2020.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 30.09.2020]
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18. 

Extension of IGST 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. upto 30.09.2021.
[IGST Rate Notifications: F.No. 354/123/2020-TRU; Dated 30.09.2020]
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19. 

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. upto 30.09.2021.
[CGST Rate Notifications: F.No. 354/123/2020-TRU; Dated 30.09.2020]
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20. 

Amends notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.
[CGST Notifications: F.No. CBEC-20/06/09/2019-GST; Dated 30.09.2020]
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21. 

The Central Goods and Services Tax Act, 2017 (12 of 2017) as Amended upto 30-09-2020.
[Acts - GST: F.No. cbic.gov.in; Dated 30.09.2020]
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22. 

The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.
[Acts - GST: F.No. cbic.gov.in; Dated 29.09.2020]
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23. 

Waives the amount of late fee payable under section 47 of the CGST Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of December, 2020 - Corrigendum.
[CGST Notifications: F.No. CBEC-20/06/08/2019-GST; Dated 22.09.2020]
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24. 

Further amends the notification No. 73/2017–Central Tax, dated the 29th December, 2017 [G.S.R. 1600(E)] - Corrigndum.
[CGST Notifications: F.No. CBEC-20/06/08/2019-GST; Dated 22.09.2020]
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25. 

Further amends the notification No. 73/2017–Central Tax, dated the 29th December, 2017 [G.S.R. 1600(E)].
[CGST Notifications: F.No. CBEC-20/06/08/2019-GST; Dated 21.09.2020]
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26. 

Further amends the notification No. 35/2020-Central Tax, dated the 3rd April, 2020 [G.S.R. 235(E)].
[CGST Notifications: F.No. CBEC-20/06/08/2019-GST; Dated 21.09.2020]
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27. 

Waives the amount of late fee payable under section 47 of the CGST Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of December, 2020.
[CGST Notifications: F.No. CBEC-20/06/08/2019-GST; Dated 21.09.2020]
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28. 

Amends notification No. 35/2020-Central Tax dated 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
[CGST Notifications: F.No. CBEC-20/06/07/2019-GST; Dated 01.09.2020]
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29. 

Extends the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
[CGST Notifications: F.No. CBEC-20/06/07/2019-GST; Dated 31.08.2020]
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30. 

Notifies the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 25.08.2020]
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31. 

Tenth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/16/2018-GST (Pt. II); Dated 20.08.2020]
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32. 

Ninth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/13/01/2019-GST; Dated 30.07.2020]
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33. 

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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