GST: Important Notifications & Circulars issued by CBIC on 23.03.2020


GST: Important Notifications & Circulars issued by CBIC on 23.03.2020

Here are the Important Notifications & Circulars issued by CBIC on 23.03.2020. These notifications and Circulars have been issued in wake of decison taken in 39th GST Council Meeting.

Notification Number Description
10/2020-Central Tax ,dt. 23-03-2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
11/2020-Central Tax ,dt. 23-03-2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
12/2020-Central Tax ,dt. 23-03-2020 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)
13/2020-Central Tax ,dt. 23-03-2020 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
14/2020-Central Tax ,dt. 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
15/2020-Central Tax ,dt. 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.
16/2020-Central Tax ,dt. 23-03-2020 Seeks to make third amendment (2020) to CGST Rules.
17/2020-Central Tax ,dt. 23-03-2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication.
18/2020-Central Tax ,dt. 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.
19/2020-Central Tax ,dt. 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.
20/2020-Central Tax ,dt. 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 .
21/2020-Central Tax ,dt. 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
22/2020-Central Tax ,dt. 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.
23/2020-Central Tax ,dt. 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.
24/2020-Central Tax ,dt. 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.
25/2020-Central Tax ,dt. 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.
26/2020-Central Tax ,dt. 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
27/2020-Central Tax ,dt. 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.
28/2020-Central Tax ,dt. 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.
29/2020-Central Tax ,dt. 23-03-2020 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
Circular Number Date File Number Description
134/04/2020 23/03/2020 F. No. CBEC-20/16/12/2020-GST Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133/03/2020 23/03/2020 F. No. CBEC-20/16/13/2019-GST Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules

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