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Summary CGST Notifications issued in Calender Year 2020

Summary has been prepared for reference purposes only readers are requested to read full notification

Notification Dated Category Sub- Category Brief Description
Notification No. 1/2020 1-Jan-20 Amendment Act CGST Amendment Act 2019 Section 92 to 112 except 92, 97, 100 & 103 to 110 are applicable w.e.f 1st January, 2020
Notification No. 2/2020 1-Jan-20 Rules Amendment Rules 2020 TRAN-1 Extension, E-Invoice
Notification No. 3/2020 1-Jan-20 Notification amendment Jammu & Kashmir Extension of due dates
Notification No. 4/2020 10-Jan-20 Notification amendment Returns GSTR-1 Late fees waiver upto 17th January 2020
Notification No. 5/2020 13-Jan-20 Revisional Authority Revisional Authority Prescribing Revisional Authority for revision
Notification No. 6/2020 3-Feb-20 Returns Extension GSTR-9 & GSTR-9C for FY 2017-18
Corrigendum-Notification No. 6/2020 4-Feb-20 Returns Extension GSTR-9 & GSTR-9C for FY 2017-18
Notification No. 7/2020 3-Feb-20 Returns GSTR-3B GSTR-3B for January 2020 to March 2020
Notification No. 8/2020 2-Mar-20 Rules Second Amendment Rules 2020 value of supply for supply of lottery
Notification No. 9/2020 16-Mar-20 Special procedures Returns GSTR-9C for foreign airlines company, receipts and payment accounts to be submitted
Notification No. 10/2020 21-Mar-20 Special procedures Returns Daman and Diu , and Dadra Nagar Haveli
Notification No. 11/2020 21-Mar-20 Special procedures Returns Companies under Insolvency and bankruptcy Code 2016
Notification No. 12/2020 21-Mar-20 Notification amendment Returns those who have paid taxes in GSTR-3B, Relaxation from GSTR-1 & CMP-08 for FY 2019-20
Notification No. 13/2020 21-Mar-20 Notification amendment Returns E-Invoice
Notification No. 14/2020 21-Mar-20 Notification amendment Returns QR Code
Notification No. 15/2020 23-Mar-20 Returns Extension GSTR-9 & GSTR-9C for FY 2018-19, Extended to 30TH JUNE 2020
Notification No. 16/2020 23-Mar-20 Rules Third Amendment Rules 2020 Aadhar authentication for new registration, Physical verification  in absence of Aadhar authentication
Notification No. 17/2020 23-Mar-20 Special procedures Registration Aadhar Authentication
Notification No. 18/2020 23-Mar-20 Special procedures Registration Aadhar Authentication
Notification No. 19/2020 23-Mar-20 Special procedures Registration Aadhar Authentication
Notification No. 20/2020 23-Mar-20 Returns GSTR-7 Registered in Jammu or Ladakh for period July 2019 to February 2020,,Due date 24th March 2020
Notification No. 21/2020 23-Mar-20 Returns GSTR-1 Registered in Jammu or Ladakh for period Q3, October to December, Due date 24th March 2020
Notification No. 22/2020 23-Mar-20 Returns GSTR-1 Registered in Jammu or Ladakh for period Monthly October2019 to Feb 2020 Due date 24th March 2020
Notification No. 23/2020 23-Mar-20 Returns GSTR-1 Registered in Jammu & Kashmir for period Monthly July 2019 to September 2019 Due date 24th March 2020
Notification No. 24/2020 23-Mar-20 Returns GSTR-1 Registered in Jammu & Kashmir for period Q2 July 2019 to September 2019 Due date 24th March 2020
Notification No. 25/2020 23-Mar-20 Returns GSTR-3B Jammu & Kashmir
Notification No. 26/2020 23-Mar-20 Returns GSTR-3B Jammu & Kashmir
Notification No. 27/2020 23-Mar-20 Returns GSTR-1 Quarterly GSTR-1 for April 2020 to September 2020, Turnover Less Than 1.5 Cr
Notification No. 28/2020 23-Mar-20 Returns GSTR-1 Monthly GSTR-1 for April 2020 to September 2020, Turnover more than 1.5 Cr
Notification No. 29/2020 23-Mar-20 Returns GSTR-3B GSTR-3B for April 2020 to September 2020
Notification No. 30/2020 3-Apr-20 Rules Third Amendment Rules 2020 Relaxation in Provisions applicable for Composition registered person during Covid-19 Period and
Proviso in Rule 36(4) during Covid-19 Period
Notification No. 31/2020 3-Apr-20 Returns GSTR-3B Rate of Interest and period when rate of Interest is NIL during Covid-19 Period
Notification No. 32/2020 3-Apr-20 Returns GSTR-3B Waiver of Late fees for GSTR-3B during Covid-19 Period, GSTR-3B for Feb to April 2020
Notification No. 33/2020 3-Apr-20 Returns GSTR-1 Waiver of Late fees for GSTR-1 during Covid-19 Period, GSTR-3B for March to May 2020 and for Quarter Ending March 2020
Notification No. 34/2020 3-Apr-20 Returns GST CMP-08 & GSTR-4 GST CMP-08: Due date is July 7th, 2020 for Quarter ending March 2020
GSTR-4: Due date is July 15th, 2020 for Quarter ending March 2020
Notification No. 35/2020 3-Apr-20 Miscellaneous Time Limit 30th June, 2020 is the Time Limit for Completion or compliances of misc. actions,  which falls during 20th March 2020 to 29th June, 2020

Validity of E-Way Bill: Where an E-way Bill generated and its validity expires during period 20th March 2020, to 15th April 2020 the the validity period shall be deemed to have been extended till the 30th April 2020

Notification No. 36/2020 3-Apr-20 Returns GSTR-3B Extended due dates for returns for the month May 2020

Updated as on 6th April , 2020

Disclaimer:  The entire contents of this document have been prepared on the basis of short reading of notifications, relevant provisions and as per the information existing at the time of the preparation. I assume no responsibility therefore. In no event, I shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information.

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