Notifications

A one point stop for everything GST. Find all the notifications, circulars and orders here explained by GST experts in easier terms.

Financial Year

10/2023-Central Tax Date of issue: 10-05-2023
E-Invoicing applicable, if AATO is Rs. 5 Cr or more w.e.f 1st Aug’23
Any entity whose turnover is Rs. 5crores or above in any financial year from 2017-18 has to issue einvoice w.e.f 1st Aug’23. Turnover means turnover of all GSTINs under a single PAN across India
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17/2022-Central Tax Date of issue: 01-08-2022
GST Notification 17/2022 | EInvoicing mandatory in case turnover above Rs.10crs
Notification 17/2022 issued by CBIC which mandates einvoicing for taxpayers having AATO above Rs. 10 crores in any FY since FY 2017-18 w.e.f 1st Oct, 2022 Earlier the said limit was Rs. 20 crores
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14/2022-Central Tax Date of issue: 05-07-2022
GST Notification 14/2022 | Seeks to make amendments (First Amendment, 2022) CGST rules issued for EInvoice, Suspension status and more
New rules issued for EInvoice, Suspension status, Duty credit scripts, Exports, Payment modes and more
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01/2022-Central Tax Date of issue: 24-02-2022
E-invoicing made mandatory for registered taxpayers with annual turnover of 20 Cr. or more
The E-invoicing mandate has been extended for taxpayers with an annual turnover of Rs. 20 Cr. or more. It has now been made mandatory for registered taxpayers with annual turnover of 20 Cr. or more in any FY from 2017-18 onwards with effect from 1st April 1, 2022 onwards as per GST Notification 1/2022 – Central Tax.
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06/2021-Central Tax Date of issue: 30-03-2021
GST Notification 06/2021 | Penalty payable for noncompliance QR Code on B2C transactions waived further till 30th June 2021, subject to compliance from 1st July 2021
Penalty for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 30th June, 2021, provided compliance with the said provision is adhered from 1st July 2021. Earlier this waiver was up to 31st March 2021.Hence, companies having turnover above 500 Cr. can initiate adding dynamic QR Code on B2C invoices from 1st July 2021. And in case taxpayers fail to comply with dynamic QR Code requirements from 1st July, penalty will be leived from 1st December 2020.
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05/2021-Central Tax Date of issue: 08-03-2021
E-invoicing applicable to entities having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021
From 1st April 2021, entities having turnover above Rs. 50 Cr. are required to generate E-Invoice
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1. 89/2020-Central Tax Date of issue: 29-11-2020
Seeks to waive penalty payable for noncompliance QR Code on B2C transactions till 31st March 2021
Penalty for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 31st March 2021DOWNLOAD NOW
2. 88/2020-Central Tax Date of issue: 10-11-2020
CBIC notified E-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st Jan 2021
E-invoicing mandatory for taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st Jan 2021DOWNLOAD NOW
3. 73/2020-Central Tax Date of issue: 01-10-2020
On time relief provided, IRN can be generated for any invoice prepared between 01.10.2020 to 31.10.2020 within 30 days of invoice date of invoice date
IRN can be generated for any invoice prepared between 01.10.2020 to 31.10.2020 within 30 days of invoice dateDOWNLOAD NOW
4. 72/2020-Central Tax Date of issue: 30-09-2020
Certain class of persons may be exempted from E-Invoicing for specified period and QR Code duly embedded with IRN can be produced for verification instead of physical copies
Certain class of persons may be exempted from E-Invoicing for specified period and QR Code duly embedded with IRN can be produced for verification instead of physical copiesDOWNLOAD NOW
5. 71/2020-Central Tax Date of issue: 30-09-2020
Companies having turnover above ₹ 500 Crores shall be issuing B2C invoice with Dynamic QR code from 1st December 2020
Implementation of Dynamic QR Code on B2C invoices by registered persons having turnover above ₹ 500 Crores is deferred to 1st December 2020DOWNLOAD NOW
6. 70/2020-Central Tax Date of issue: 30-09-2020
E-invoicing is now applicable to registered person having turnover exceeding 500 Cr in any preceding FY from FY 2017-18 and Einvoice shall be generated for export transactions as well
Registered Person having turnover above Rs. 500 Cr. in any of the preceding financial years from FY 2017-18 shall be labile for E-Invoice and EInvoice shall be generated for Exports as wellDOWNLOAD NOW
7. 61/2020-Central Tax Date of issue: 30-07-2020
Amendment to Notification no. 13/2020 in order to amend the class of registered persons for the purpose of e-invoice
E-Invoicing applicability is enhanced to entities having turnover above Rs. 500 Crores (Earlier it was Rs. 100 Crores)E-Invoice shall not be applicable to Special Economic Zone (SEZ)DOWNLOAD NOW
8. 60/2020-Central Tax Date of issue: 30-07-2020
Ninth amendment (2020) to CGST Rule notified
New E-Invoice format/schema version 1.1 notifiedDOWNLOAD NOW
9. 14/2020-Central Tax Date of issue: 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
Companies having turnover above 500 Crores which were required to add dynamic QR code on B2C Outward supply shall now comply with the same from 01.10.2020DOWNLOAD NOW
10. 13/2020-Central Tax Date of issue: 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
Date for implementation of e-invoicing extended to 01.10.2020 for companies having turnover 100 Cr and aboveDOWNLOAD NOW
11. 02/2020-Central Tax Date of issue: 01-01-2020
Seeks to make amendment (2020) to CGST Rules.
CBIC prescribes schema for e-invoices under GSTDOWNLOAD NOW
1. 72/2019-Central Tax Date of issue: 13-12-2019
Seeks to notify the class of registered person required to issue invoice having QR Code.
Generation of QR code for B2C invoices by registered persons with aggregate turnover above INR 500 crore from 1st April 2020DOWNLOAD NOW
2. 71/2019-Central Tax Date of issue: 13-12-2019
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
Inclusion of provision in the CGST Act regarding QR code generation vide earlier notification 31/2019 dated 28th June 2019DOWNLOAD NOW
3. 70/2019-Central Tax Date of issue: 13-12-2019
Seeks to notify the class of registered person required to issue e-invoice.
Applicability of e-invoice rules for B2B invoice for registered persons with aggregate turnover above INR 100 crore from 1st April 2020DOWNLOAD NOW
4. 69/2019-Central Tax Date of issue: 13-12-2019
Seeks to notify the common portal for the purpose of e-invoice.
Specifies the common portal links for generating the IRNDOWNLOAD NOW
5. 68/2019-Central Tax Date of issue: 13-12-2019
Seeks to carry out changes in the CGST Rules, 2017.
Notifies about generating Invoice reference number as per the conditions and format prescribedDOWNLOAD NOW
6. 31/2019-Central Tax Date of issue: 28-06-2019
Seeks to carry out changes in the CGST Rules, 2017.
CGST (Fourth Amendment) Rules, 2019 amended for new registrants under GST, for value of supply where Kerala Flood cess is applicable, rules pertaining to TDS and TCS returns, Form PMT-09 introduced, new GST refund rules , new GSTR 4 format and DRC-03 format prescribed.DOWNLOAD NOW