GST Latest Notifications at One Place

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All the GST Latest Notifications at one place. Here is the all the notifications of GST return wise. All the notifications have been taken from CBIC website. They are arranged return wise (like GSTR 1,3B,4,etc) for the ease of the taxpayers. All the GST Latest Notifications given below are issued in 2020.

Bookmark this page to get Latest Notifications of GST Return wise

GSTR 1 Notifications

04/2020-Central Tax ,dt. 10-01-2020View (216 KB)Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
12/2020-Central Tax ,dt. 21-03-2020View (61 KB)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)
21/2020-Central Tax ,dt. 23-03-2020View (334 KB)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. 23-03-2020View (395 KB)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. 23-03-2020View (395 KB)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. 23-03-2020View (334 KB)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.
27/2020-Central Tax ,dt. 23-03-2020View (395 KB)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. 23-03-2020View (334 KB)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.
74/2020-Central Tax dated 15.10.2020
View (199 KB)
Seeks to prescribe 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.
75/2020-Central Tax dated 15.10.2020View (174 KB)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 October, 2020 to March, 2021.

GSTR 3B Notifications

07/2020-Central Tax ,dt. 03-02-2020View (280 KB)Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
25/2020-Central Tax ,dt. 23-03-2020View (395 KB)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. 23-03-2020View (395 KB)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
29/2020-Central Tax ,dt. 23-03-2020View (395 KB)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
36/2020-Central Tax ,dt. 03-04-2020View (344 KB)Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
42/2020- Central Tax ,dt. 05-05-2020View (75 KB)Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
44/2020- Central Tax ,dt. 08-06-2020View (101 KB)Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
54/2020- Central Tax ,dt. 24-06-2020View (204 KB)Seeks to extend 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.
76/2020-Central Tax dated 15.10.2020View (280 KB)Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

GSTR 4 Notifications

34/2020-Central Tax ,dt. 03-04-2020View (206 KB)Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
59/2020-Central Tax dated 13.07.2020View (104 KB)Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020
64/2020-Central Tax dated 31.08.2020View (205 KB)Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020

GSTR 7 Notifications

20/2020-Central Tax ,dt. 23-03-2020View (395 KB)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 .

GSTR 9/9C Notifications

06/2020-Central Tax ,dt. 03-02-2020View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
09/2020-Central Tax ,dt. 16-03-2020View (70 KB)Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
15/2020-Central Tax ,dt. 23-03-2020View (334 KB)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.
41/2020- Central Tax ,dt. 05-05-2020View (71 KB)Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
69/2020-Central Tax dated 30.09.2020View (351 KB)Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020
77/2020-Central Tax dated 15.10.2020View (270 KB)Seeks to make 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.

E-Invoice Notifications

13/2020-Central Tax ,dt. 21-03-2020View (61 KB)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
61/2020-Central Tax dated 30.07.2020View (105 KB)Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice
70/2020-Central Tax dated 30.09.2020View (204 KB)Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
73/2020-Central Tax dated 01.10.2020View (202 KB)Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020.

CIRP under the Insolvency and Bankruptcy Code, 2016 Notifications

11/2020-Central Tax ,dt. 21-03-2020View (61 KB)Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
39/2020- Central Tax ,dt. 05-05-2020View (75 KB)Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

Interest and Late Fees Notifications

31/2020-Central Tax ,dt. 03-04-2020View (349 KB)Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
32/2020-Central Tax ,dt. 03-04-2020View (212 KB)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 April, 2020.
33/2020-Central Tax ,dt. 03-04-2020View (205 KB)Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
51/2020- Central Tax ,dt. 24-06-2020View (125 KB)Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
52/2020- Central Tax ,dt. 24-06-2020View (135 KB)Seeks to provide 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.
53/2020- Central Tax ,dt. 24-06-2020View (110 KB)
Corrigendum
Seeks to provide 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
57/2020-Central Tax dated 30.06.2020View (127 KB)Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.
67/2020-Central Tax dated 21.09.2020View (342 KB)
Corrigendum (274 KB)
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
68/2020-Central Tax dated 21.09.2020View (337 KB)
Corrigendum (272 KB)
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.

E-Way Bills Notifications

35/2020-Central Tax ,dt. 03-04-2020View (205 KB)Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills.
40/2020- Central Tax ,dt. 05-05-2020View (73 KB)Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
47/2020- Central Tax ,dt. 09-06-2020View (200 KB)Seeks to amend 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.

HSN Notifications

78/2020-Central Tax dated 15.10.2020View (280 KB)Seeks to notify the number of HSN digits required on tax invoice.

Other/Amended Notifications

01/2020-Central Tax ,dt. 01-01-2020View (196 KB)Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
02/2020-Central Tax ,dt. 01-01-2020View (339 KB)Seeks to make amendment (2020) to CGST Rules.
03/2020-Central Tax ,dt. 01-01-2020View (968 KB)Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
05/2020-Central Tax ,dt. 13-01-2020View (168 KB)Seeks to appoint Revisional Authority under CGST Act, 2017.
08/2020-Central Tax ,dt. 02-03-2020View (340 KB)seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery”
10/2020-Central Tax ,dt. 21-03-2020View (61 KB)Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
14/2020-Central Tax ,dt. 21-03-2020View (61 KB)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
16/2020-Central Tax ,dt. 23-03-2020View (395 KB)Seeks to make third amendment (2020) to CGST Rules.
17/2020-Central Tax ,dt. 23-03-2020View (334 KB)Seeks to specify the class of persons who shall be exempted from aadhar authentication.
18/2020-Central Tax ,dt. 23-03-2020View (395 KB)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. 23-03-2020View (334 KB)Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
30/2020-Central Tax ,dt. 03-04-2020View (205 KB)Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
37/2020-Central Tax ,dt. 28-04-2020View (200 KB)Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
38/2020- Central Tax ,dt. 05-05-2020View (96 KB)Seeks to make fifth amendment (2020) to CGST Rules.
43/2020- Central Tax ,dt. 16-05-2020View (197 KB)Seeks to bring 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.
45/2020- Central Tax ,dt. 09-06-2020View (199 KB)Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
46/2020- Central Tax ,dt. 09-06-2020View (200 KB)Seeks to extend period to pass order under Section 54(7) of CGST Act.
48/2020- Central Tax ,dt. 19-06-2020View (204 KB)seeks to make sixth amendment (2020) to CGST Rules.
49/2020- Central Tax ,dt. 24-06-2020View (113 KB)Seeks to bring 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.
50/2020- Central Tax ,dt. 24-06-2020View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.
55/2020-Central Tax dated 27.06.2020View (207 KB)Seeks to amend 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.
56/2020-Central Tax dated 27.06.2020View (206 KB)Seeks to amend 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.
58/2020-Central Tax dated 01.07.2020View (207 KB)Seeks to make eighth amendment (2020) to CGST Rules
60/2020-Central Tax dated 30.07.2020View (441 KB)Seeks to make Ninth amendment (2020) to CGST Rules
62/2020-Central Tax dated 20.08.2020View (105 KB)Seeks to make Tenth amendment (2020) to CGST Rules
63/2020-Central Tax dated 25.08.2020View (197 KB)Seeks to notify 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
65/2020-Central Tax dated 01.09.2020View (205 KB)Seeks to amend notification no. 35/2020-Central Tax dt. 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
66/2020-Central Tax dated 21.09.2020View (207 KB)Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .
71/2020-Central Tax dated 30.09.2020View (296 KB)Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.
72/2020-Central Tax dated 30.09.2020View (208 KB)Seeks to make the Eleventh amendment (2020) to the CGST Rules.
79/2020-Central Tax dated 15.10.2020View (466 KB)Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.
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