| Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
Integrated Tax (Rate) |
02/2020-Integrated Tax (Rate) |
26-03-2020 |
| Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC |
Central Tax (Rate) |
02/2020-Central Tax (Rate) |
26-03-2020 |
| Seeks to prescribe return in FORM GSTR-3B of CGST Rules 2017 along with due dates of furnishing the said form for April 2020 to September 2020 |
Central Tax |
29/2020-Central Tax |
23-03-2020 |
| Seeks to prescribe 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 April 2020 to September 2020. |
Central Tax |
28/2020-Central Tax |
23-03-2020 |
| Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April 2020 to June 2020 and July 2020 to September 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
Central Tax |
27/2020-Central Tax |
23-03-2020 |
| 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 |
Central Tax |
26/2020-Central Tax |
23-03-2020 |
| 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. |
Central Tax |
25/2020-Central Tax |
23-03-2020 |
| 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. |
Central Tax |
24/2020-Central Tax |
23-03-2020 |
| 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. |
Central Tax |
23/2020-Central Tax |
23-03-2020 |
| 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. |
Central Tax |
22/2020-Central Tax |
23-03-2020 |
| 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 |
Central Tax |
21/2020-Central Tax |
23-03-2020 |
| 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 . |
Central Tax |
20/2020-Central Tax |
23-03-2020 |
| Seeks to specify class of persons other than individuals who shall undergo authentication of Aadhaar number in order to be eligible for registration. |
Central Tax |
19/2020-Central Tax |
23-03-2020 |
| Seeks to notify the date from which an individual shall undergo authentication of Aadhaar number in order to be eligible for registration. |
Central Tax |
18/2020-Central Tax |
23-03-2020 |
| Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
Central Tax |
17/2020-Central Tax |
23-03-2020 |
| Seeks to make third amendment (2020) to CGST Rules. |
Central Tax |
16/2020-Central Tax |
23-03-2020 |
| Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act 2017 for the financial year 2018-2019 till 30.06.2020. |
Central Tax |
15/2020-Central Tax |
23-03-2020 |
| Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
Central Tax |
14/2020-Central Tax |
21-03-2020 |
| Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
Central Tax |
13/2020-Central Tax |
21-03-2020 |
| Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) |
Central Tax |
12/2020-Central Tax |
21-03-2020 |
