Notification No. 02/2020 – Central Tax dated 01st January, 2020

i. Amendments to CGST Rules, 2017  to prescribe a schema for e-invoices which has been made optional from 01.01.2020.

ii. In case of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.

iii. Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2020.

iv. Statement in Form GST TRAN 2, above cases, may be submitted by 30th April, 2020

v. Form GSTR- 3A

a. Serial No. 2– You are, therefore, requested to furnish the said return within 15 days failing which the tax liability may be will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.

b. Serial number 5 inserted as under-

5. This is a system generated notice and does not require signature.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 02/2020Central Tax

New Delhi, the 01st January, 2020

G.S.R. 4(E).—- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,-

(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020” shall be substituted;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall be substituted.

3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-

“ 12. Are you applying for registration as a SEZ Unit? Yes No
(i)   Select name of SEZ
(ii) Approval order number and date of order
(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY
(iv) Designation of approving authority
13. Are you applying for registration as a SEZ Developer? Yes No
(i)   Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY
(iv) Designation of approving authority ”.

4. In the said rules, in FORM GSTR-3A,

(a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the words “tax liability will” , the words “tax liability may” shall be substituted;

(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing

Return” , the following serial number shall be inserted, namely:-

“5. This is a system generated notice and does not require signature.”;

(c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be substituted;

(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:-

“5. This is a system generated notice and does not require signature.”.

5. In the said rules, for FORM INV-01, the following form shall be substituted, namely:-

“Note: Cardinality Means occurance of field in the schema. Below are the the meaning of various symbol used in this column:

0..1 : It means this item is optional and even if mentioned can not be repeated

1..1: It means that this item is mandatory and can be mentioned only once.

1..n: It means this item is mandatory and can be repeated more than once

0..n: It means this item is optional but can be repated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.

Download Format of FORM GST INV –1 with Full text of the Notification

“.

[F. No. 20/06/07/2019 – GST (Pt. II)]

(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 75/2019 – Central Tax, dated the 26th December, 2019, published vide number G.S.R. 954 (E), dated the 26th December, 2019.

Notifications issued by CBIC on 01st January 2020 related to GST

Title Notification No. Date
CBIC amends transition plan for UTs of J&K and Ladakh Notification No. 03/2020–Central Tax 01/01/2020
CBIC prescribes schema for e-invoices under GST Notification No. 02/2020 – Central Tax 01/01/2020
CBIC notifies Sections of CGST Act 2017 Applicable from 01.01.2020 Notification No. 01/2020 – Central Tax 01/01/2020
Section 17A of IGST Act 2017 Applicable from 01st January, 2020 Notification No. 01/2020–Integrated Tax 01/01/2020
CBIC rescinds Circular No. 03/01/2018-IGST dated 25th May 2018 Circular No. 04/01/2019-IGST 01/02/2019

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