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
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