Notification Under State Goods & Service Tax Act (SGST)-2020
   
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Sl No Subject Centre’s Notification No. & Date State Notification No & Date State Notification Issued by
1 CT Seeks to extend the time limit for furnishing of the annual return 95/2020-Central tax,dt  22-12-2020 NO.CT/LEG/GST-NT/12/17/2416:Notification-16/2020, dated 30th DEc ,2020 Commisioner of State Taxes
2 CT Seeks to waive late fee for FORM GSTR-4 filing in UT 93/2020-Central tax,dt  22-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 31, dated 22nd Dec ,2020 Finance Department
3  CT Seeks to bring into force Sections of Finance Act, 2020 92/2020-Central tax,dt  22-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 32, dated 22nd Dec ,2020 Finance Department
4  CT Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 49/2020-Central tax,dt  22-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 30 dated 22nd Dec ,2020 Finance Department
5 CT Seeks to bring into force Section 128 of Finance Act, 2020 43/2020-Central tax,dt  22-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 29, dated 22nd Dec ,2020 Finance Department
6 CT Seeks to extend the due dates for compliances and actions in respect of anti-profiteering 91/2020-Central tax,dt  14-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 28, dated 14th Dec ,2020 Finance Department
7  CT Seeks to make amendment to Notification no 12 of 2017 Central Tax 90/2020-Central tax,dt  01-12-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 26, dated 1st Dec ,2020 Finance Department
8 CT Seeks to waive penalty payable for non compliance 89/2020-Central tax,dt  29-11-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 25, dated  29th Nov,2020 Finance Department
9 Seeks to rescind Notification 76 of 2020-Central tax dated 15.08.2020 86/2020-Central tax,dt  13-11-2020 NO.CT/LEG/GST-NT/12/17/2510:Notification-15/2020, dated 13th Nov ,2020 Commisioner of State Taxes
10 CT Seeks to implement e-invoicing for the taxpayers 88/2020-Central tax,dt  10-11-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 24, dated  10th Nov,2020 Finance Department
11 Seeks to extend the due date for furnishing of FORM ITC-04 87/2020-Central tax,dt  10-11-2020 NO.CT/LEG/GST-NT/12/17/2509:Notification-14/2020, dated 10th Nov ,2020 Commisioner of State Taxes
12 CT Seeks to notify special procedure for making payment of 35 as tax liability in first two months 85/2020-Central tax,dt  10-11-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 23, dated  10th Nov,2020 Finance Department
13  CT Seeks to notify class of persons under provision to section 39(1) 84/2020-Central tax,dt  10-11-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 22, dated  10th Nov,2020 Finance Department
14  Seeks to extend the due date for FORM GSTR-1 83/2020-Central tax,dt  10-11-2020 NO.CT/LEG/GST-NT/12/17/2508:Notification-13/2020, dated 10th Nov ,2020 Commisioner of State Taxes
15 CT Seeks to notify amendment carried out in sub-section 1,2 and 7 of section 39 81/2020-Central tax,dt  10-11-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 20, dated  10th Nov,2020 Finance Department
16 Seeks to amend notification no. 41 of 2020-Central Tax dt. 05.05.2020 80/2020-Central tax,dt  28-10-2020 NO.CT/LEG/GST-NT/12/17/2507:Notification-12/2020, dated 28th Oct ,2020 Commisioner of State Taxes
17  CT Seeks to notify the number of HSN digits required on tax invoice. 78/2020-Central tax,dt  15-10-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /8, dated 15th  Oct ,2020 Finance Department
18 CT Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional 77/2020-Central tax,dt  15-10-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /7, dated 15th  Oct ,2020 Finance Department
19  CT Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 76/2020-Central tax,dt  15-10-2020 NO.CT/LEG/GST-NT/12/17/2444:Notification-11/2020, dated 15th Oct ,2020 Commisioner of State Taxes
20  CT Seeks to prescribe the due date for furnishing FORM GSTR-1 75/2020-Central tax,dt  15-10-2020 NO.CT/LEG/GST-NT/12/17/2443:Notification-10/2020, dated 15th Oct ,2020 Commisioner of State Taxes
21  CT Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters Oct'20 to Dec'20 and Jan'21 to Mar'21 74/2020-Central tax,dt  15-10-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /6, dated 15th  Oct ,2020 Finance Department
22  CT Seeks to notify a special procedure for taxpayers for issuance of e-Invoices 73/2020-Central tax,dt  01-10-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /173, dated 1st Oct ,2020 Finance Department
23  CT Seeks to amend notification 14 of 2020- Central Tax 71/2020-Central tax,dt  30-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /172, dated 30th   Sept ,2020 Finance Department
24  CT Seeks to amend notification no. 13 of 2020-Central Tax dt. 21.03.2020 70/2020-Central tax,dt  30-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /171, dated 30th   Sept ,2020 Finance Department
25  CT Seeks to amend notification no. 41 of 2020-Central Tax dt. 05.05.2020 69/2020-Central tax,dt 30-09-2020 NO.CT/LEG/GST-NT/12/17/2373:Notification-09/2020, dated 30th Sept ,2020 Commisioner of State Taxes
26 CT Seeks to grant waiver reduction in late fee for not furnishing FORM GSTR-10 68/2020-Central tax,dt 22-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /163, dated 21st  Sept ,2020 Finance Department
27 CT Seeks to grant waiver reduction in late fee for not furnishing FORM GSTR-4 67/2020-Central tax,dt 22-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /162, dated 21st  Sept ,2020 Finance Department
28 CT Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 66/2020-Central tax,dt 21-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /161, dated 21st  Sept ,2020 Finance Department
29 65 2020 CT Seeks to amend notification no. 35 of 2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 65/2020-Central tax,dt 01-09-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /156, dated 1st  Sept ,2020 Finance Department
30 64 2020 CT Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 64/2020-Central tax,dt 31-08-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /155, dated 31st  Aug ,2020 Finance Department
31 63_2020 CT Seeks to notify the provisions of section 100 of the Finance No 2 Act 2019 63/2020-Central tax,dt 25-08-2020 F .NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) 19, dated 25th Aug,2020 Finance Department
32  CT Seeks to amend Notification 13of 2020-Central Tax 61/2020-Central tax,dt 30-07-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /143, dated 30th July ,2020 Finance Department
33 CT_Seeks_to_extend_the_due_date_for_filing_FORM_GSTR-4_for_financial_year_2019-2020 59/2020-Central tax,dt 13-07-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /136, dated 13th July ,2020 Finance Department
34 CT_Seeks_to_amend_notification_no._52 of 2020-Central_Tax_in_order_to_provide_conditional_waiver_of_late_fee 57/2020-Central tax,dt 30-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /134, dated 30th JUne ,2020 Finance Department
35  CT Seeks to amend notification 46 of 2020-Central Tax 56/2020-Central tax,dt 27-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /141, dated 30th JUne ,2020 Finance Department
36 CT_Seeks_to_amend_notification_no._35 of 2020-Central_Tax_in_order_to_extend_due_date_of_compliance 55/2020-Central tax,dt 27-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /133, dated 27th June ,2020 Finance Department
37 CT_Seeks_to_provide_relief_by_waiver_of_late_fee_for_delay_in_furnishing_outward_statement 53/2020-Central tax,dt 25-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /132, dated 25th June ,2020 Finance Department
38 2020_CT_Seeks_to_provide_one_time_amnesty_by_lowering waiving of_late fees 52/2020-Central tax,dt 24-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /130, dated 24th June ,2020 Finance Department
39 CT Seeks to extend due date for furnishing FORM GSTR-3B for supply 54/2020-Central tax,dt 24-06-2020 NO.CT/LEG/GST-NT/12/17/2152 :Notification-08/2020, dated 24th  June ,2020 Commisioner of State Taxes
40 CT Seeks to provide_relief_by_lowering_of_interest_rate_for_a_prescribed_time 51/2020-Central tax,dt 24-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /129, dated 24th June ,2020 Finance Department
41 CT_Seeks_to_amend_Notification_No._40 of 2020 Central_Tax_dated 5th May,2020 47/2020-Central tax,dt 09-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /127, dated 9th June ,2020 Finance Department
42 CT_Seeks_to_extend_period_to_pass_order_under_Section_54_7__of_CGST_Act. 46/2020-Central tax,dt 09-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /126, dated 9th June ,2020 Finance Department
43 CT_Seeks_to_give_effect_to_the_provisions_of_Rule_67A 44/2020-Central tax,dt 08-06-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /125, dated 8th June ,2020 Finance Department
44  CT Seeks to extend the due date for furnishing of FORM GSTR 99C 41/2020-Central tax,dt 05-05-2020 NO.CT/LEG/GST-NT/12/17/1765 :Notification-07/2020, dated 5th May ,2020 Commisioner of State Taxes
45 Seeks_to_extend_the_validity_of_e-way_bills_till_31st May,2020 40/2020-Central tax,dt 05-05-2020 F..NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol II) /124, dated 5th May ,2020 Finance Department
46 CT Seeks to make amendments to special procedure for corporate debtors 39/2020-Central tax,dt 05-05-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /105, dated 5th May ,2020 Finance Department
47 CT Seeks to give effect to the provisions of rule 87(13) 37/2020-Central tax,dt 28-04-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /107, dated 28th April ,2020 Finance Department
48 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. 36/2020-Central tax,dt 03-04-2020 NO.CT/LEG/GST-NT/12/17/:Notification-06/2020, dated 3rd April ,2020 Commisioner of State Taxes
49  CT Seeks to extend due date of furnishing FORM GST CMP-08 34/2020-Central tax,dt 03-04-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /78, dated 3rd April ,2020 Finance Department
50 CT Seeks to provide relief by conditional waiver of late fee for delay in furnishing GSTR1 33/2020-Central tax,dt 03-04-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /77, dated 3rd April ,2020 Finance Department
51 CT Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns 32/2020-Central tax,dt 03-04-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /76, dated 3rd April ,2020 Finance Department
52 CT Seeks to provide relief by conditional lowering of interest rate 31/2020-Central tax,dt 03-04-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /75, dated 3rd April ,2020 Finance Department
53 Seeks to prescribe return in FORM GSTR-3B of SGST Rules, 2017 with due dates form for April, 2020 to September, 2020 29/2020-Central tax,dt 23-03-2020 NO.CT/LEG/GST-NT/12/17/1587:Notification-05/2020, dated 23rd Mar,2020 Commisioner of State Taxes
54 Seeks to prescribe the due date of GSTR-1 for registered persons with turnover of more than 1.5 crore 28/2020-Central tax,dt 23-03-2020 NO.CT/LEG/GST-NT/12/17/1586:Notification-04/2020, dated 23rd Mar,2020 Commisioner of State Taxes
55 CT Seeks to prescribe the due date for furnishing FORM GSTR-1 27/2020-Central tax,dt 23-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /71, dated 23rd  Mar,2020 Finance Department
56  CT Seeks to specify class of person other than individuals who shall undergo authentication 19/2020-Central tax,dt 23-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /70, dated 23rd  Mar,2020 Finance Department
57 CT Seeks to notify the date from which an individual shall undergo authentication of Aadhaar 18/2020-Central tax,dt 23-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /69, dated 23rd  Mar,2020 Finance Department
58  CT Seeks to specify the class of persons who shall be exempted from aadhar authentication 17/2020-Central tax,dt 23-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /68, dated 23rd  Mar,2020 Finance Department
59 Seeks to extend the time of Annual return for 2018-2019 till 30th June,2020. 15/2020-Central tax,dt 23-03-2020 NO.CT/LEG/GST-NT/12/17/1585:Notification-03/2020, dated 23rd Mar,2020 Commisioner of State Taxes
60   CT Seeks to exempt certain class of registered persons capturing dynamic QR code 14/2020-Central tax,dt 21-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /66, dated 21st Mar,2020 Finance Department
61 CT Seeks to exempt certain class of registered persons from issuing e invoices 13/2020-Central tax,dt 21-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /65, dated 21st Mar,2020 Finance Department
62 CT Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 12/2020-Central tax,dt 21-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /64, dated 21st Mar,2020 Finance Department
63 CT Seeks to provide special procedure for corporate debtors 11/2020-Central tax,dt 21-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /63, dated 21st Mar,2020 Finance Department
64 CT Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 09/2020-Central tax,dt 16-03-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /62, dated 16th Mar,2020 Finance Department
65 CT Notification issued to prescribe due dates for filing of return in FORM GSTR-3B 07/2020-Central tax,dt 03-02-2020 NO.CT/LEG/GST-NT/12/17/1352:Notification-02/2020, dated 3rd Feb,2020 Commisioner of State Taxes
66 CT Seeks to extend the last date for furnishing of annual return 06/2020-Central tax,dt 03-02-2020 NO.CT/LEG/GST-NT/12/17/1351:Notification-01/2020, dated 3rd Feb,2020 Commisioner of State Taxes
67 CT Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to Nov 04/2020-Central tax, dt 10-01-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /20, dated 10th Jan,2020 Finance Department
68 CT Seeks to bring into force certain provisions of the Nagaland Ordinance No 2 of 2019 01/2020-Central tax, dt 01-01-2020 F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /18, dated 1st Jan,2020 Finance Department