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GST Notifications, Circulars...


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Notification No. 92/2020 Central Tax


22 Dec, 2020
Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).

Circular No. 144/14/2020-GST Central Tax


15 Dec, 2020
Waiver from recording of UIN on the invoices for the months of April 2020 to March2021-regarding

Notification No. 91/2020 Central Tax


14 Dec, 2020
Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.

Notification No. 90/2020 Central Tax


1 Dec, 2020
Seeks to mandate 8 digit HSN in tax invoices for specified Goods and HSN.
Reference:

Rule 46,

Notification No. 89/2020 Central Tax


29 Nov, 2020
Penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 31.03.2021 provided the taxpayer complies with the said provisions from 01.04.2021.

Notification No. 88/2020 Central Tax


10 Nov, 2020
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
Reference:

Rule 48(4),

Notification No. 87/2020 Central Tax


10 Nov, 2020
Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
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25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).