GST Department has issued nearly 20 Notification on 21st March 2020 and 23rd March 2020. Details, explanations and impact of all these Notifications been summarised precisely herein.

Notifications relates special GST procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu, special procedure for corporate debtors undergoing the corporate insolvency resolution process, waiver off the requirement for furnishing FORM GSTR-1 for 2019-20, deferment of implementation of e-invoicing and QR code and notifying who are required to implement,  Extension of Time limit for Annual GST Return, Amendment in CGST Rules, Aadhaar authentication for GST Registration, Extension of Due date of Filing FORM GSTR-7, FORM GSTR-1 &  FORM GSTR-3B and Prescribing due date of furnishing FORM GSTR-1 & FORM GSTR-3B.

Sr. No. Notification No. Text of Notification Impact and Explanations
1 Notification No. 10/2020-Central Tax, dt. 21-03-2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Notification is applicable for those Tax Payer who had and have principal place of business in erstwhile Union territory of Daman and Diu or in the erstwhile Union territory of Dadra and Nagar Haveli till the 26th day of January, 2020; and is in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27th day of January, 2020 onwards,

1) Tax period has been specified for filing returns and paying tax in returns are as follows: –

(a) January, 2020: 1st January, 2020 to 25th January, 2020;

(b) February, 2020: 26th January, 2020 to 29th February, 2020;

2) Option of Transferring ITC from erstwhile union territory to new union territory after filing return for the month of Jan 2020 (1.1.2020 to 25.1.2020)

2 Notification No. 11/2020-Central Tax, dt. 21-03-2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 Special procedure under GST for IRP/RP from the date of the appointment till the period they undergo the corporate insolvency resolution process, as mentioned below.

1) All IRP/RP will be treated as distinct person of the corporate debtor and shall be liable for registration within 30 days of appointment; any appointment prior to this notification shall register themselves within 30 days from the date of notification w.e.f. date of their appointment.

2) First Return: – from the date of appointment till date of registration under GST u/s 40 of CGST Act.

3) ITC: –

a) For IRP/RP- be eligible to avail input tax credit on invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but bearing the GSTIN of the erstwhile registered person.

b) For Company under liquidation- Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of appointment of IRP / RP till the date of registration as required in this notification or thirty days from the date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person

c) Excess ITC– Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of appointment of IRP/RP to the date of registration in terms of this notification shall be available for refund to the erstwhile registration.

* the terms “corporate debtor”, “corporate insolvency resolution professional”, “interim resolution professional” and “resolution professional” shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).

 

3 Notification No. 12/2020-Central Tax, dt. 21-03-2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) Amendment in the notification No. 21/2019- Central Tax, dated the 23rd April, 2019 and Notification No. 2/2019 – CT (Rate),

Person specified under notification no. 2/2019 – CT (Rate) who could not opt for availing the option under this notification shall be exempt to file GSTR 1 if they have filed GSTR 3B instead of filing Form GST CMP-08.

4 Notification No. 13/2020-Central Tax dt. 21-03-2020 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 As per notification number 70/2019 CT dated 13.12.2019 “registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in

terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person”

Notification 13/2020 Central Tax exempts following registered person from E-Invoicing which is expected to be implemented from 01.10.2020.

a) an insurance company or a banking company or a financial institution, including a non-banking financial company;

b) goods transport agency supplying services in relation to transportation of goods by road in a goods carriage;

c) passenger transportation service;

d) services by way of admission to exhibition of cinematograph films in multiplex screens.

5 Notification No. 14/2020-Central Tax dt. 21-03-2020 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 Notification number 72/2019 CT dated 13.12.2019 “an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR)code:”

Notification 14/2020 Central Tax exempts following registered person from mentioning Dynamic Quick Response (QR) Code, which is expected to be implemented from 01.10.2020.

a) an insurance company or a banking company or a financial institution, including a non-banking financial company;

b) goods transport agency supplying services in relation to transportation of goods by road in a goods carriage;

c) passenger transportation service;

d) services by way of admission to exhibition of cinematograph films in multiplex screens.

e) online information and database access or retrieval services

6 Notification No. 15/2020-Central Tax dt. 23-03-2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. On the recommendations of the Council, the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 has been extended till 30.06.2020.
7 Notification No. 16/2020-Central Tax dt. 23-03-2020 Seeks to make third amendment (2020) to CGST Rules. 3rd Amendment 2020 to CGST Rules, some of highlights are as follows: –

1. Rules 25 related to Physical verification of business premises in certain cases before the grant of registration.

2. Rule 43 sub clause 1 w.e.f. 01.04.2020 (Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.)

3. Rule 80, in sub-clause (3) – Insertion of Proviso to enhance the limit for filing GSTR 9C to Rs. 5 Crores from previous Rs. 2 Crores.

4. Rule 86, after sub-rule (4) – Insertion of Rule 4(A) – tax wrongly paid or paid in excess for which debit has been made in electronic credit ledger, if found admissible by proper officer be credit back to electronic credit ledger by order made in Form GST PMT-03

5. Rule 89, sub clause 4 – change in definition of “turnover of zero-rated supply of goods”.

6. Rule 92,- (a) to be inserted after sub-rule (1) – In case of refund application of Zero-rated supply or deemed export, if proper officer is satisfied with the claim of refund application then he can sanction refund claim in Form GST – RFD-O6 after adjusting all payable it will be refunded using Form GST PMT-03.

7. Insertion of Rule 96B: – Recovery of refund of ITC and deposit of the same by Tax payer along with Interest in case proceeds has not been realised in foreign currency or not realised within the stipulated time or extended time if any within 30 days from the end of such period.

In case the refund is deposited, within 3 months of such deposit if the tax payer receives the export proceeds then upon producing evidence of the such receipts to proper officer, proper officer may grant such refund again to the applicant.

8 Notification No. 17/2020-Central Tax dt. 23-03-2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication. Aadhaar authentication provisions of section 25 (6B) & (6C) shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely: –

(a) Individual;

(b) authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

*This notification shall come into effect from the 1st day of April, 2020.

9 Notification No. 18/2020-Central Tax dt. 23-03-2020 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. Notifies the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration:

Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

*This notification shall come into effect from the 1st day of April, 2020.

10 Notification No. 19/2020-Central Tax dt. 23-03-2020 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. Exercising the powers conferred by sub-section (6C) of section 25 of CGST Act, 2017, Central Government notifies following person to go for Aadhaar authentication for following person w.e.f 01.04.2020: –

(a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of a Hindu undivided family,

Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

11 Notification No. 20/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. Notification is deemed to have come into force w.e.f 20th Day of December, 2019 stating: –

1) Form GSTR 7 – for the months of July, 2019 to October,2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 24th March, 2020:

2) Form GSTR 7 – for the months of November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before the 24th March, 2020.

12 Notification No. 21/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 Amendment in notification No. 45/2019 – Central Tax, dated the 09th October, 2019, by notification 21/2020 CT dated 23.03.2020 deemed to come into force w.e.f. 31st Day of January, 2020.

In the said notification, in the second paragraph, the following proviso shall be inserted, namely: –

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter October-December, 2019 till 24th March, 2020.”.

13 Notification No. 22/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. Amendment in notification No.46/2019 – Central Tax, dated the 9th October, 2019, by notification 22/2020 CT dated 23.03.2020 deemed to come into force w.e.f. 20th Day of December, 2019.

Registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year,

1) For the month of October, 2019 till 24th March, 2020

2) For the month of November, 2019 to February till 24th March, 2020

14 Notification No. 23/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. Amendment in notification No.28/2019 – Central Tax, dated the 28th June, 2019, vide notification no. 23/2020 – CT dt. 23.03.2020 deemed to come into force with effect from the 20thDay of December, 2019.

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.”

15 Notification No. 24/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. Amendment in notification no. 27/2019 – Central Tax, dated the 28th June, 2019, vide notification no. 24/2020 – CT dt. 23.03.2020 deemed to come into force with effect from the 30th Day of November, 2019.

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter July-September, 2019 till 24th March, 2020.”.

16 Notification No. 25/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. Amendment in notification no.44/2019 – Central Tax, dated the 09th October, 2019, vide notification no. 25/2020 – CT dt. 23.03.2020 deemed to come into force with effect from the 20th Day of December, 2019.

Provided that the return in FORM GSTR-3B for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh

1) for the months of October, 2019: – on or before the 24th March, 2020

2) for the months of Nov 19 to Feb 2020: – on or before the 24th March, 2020

17 Notification No. 26/2020-Central Tax dt. 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 Amendment in notification no.29/2019 – Central Tax, dated the 28th June, 2019, vide notification no. 26/2020 – CT dt. 23.03.2020 deemed to come into force with effect from the 20th Day of December, 2019.

“Provided also that the return in FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.”

18 Notification No. 27/2020-Central Tax dt. 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. Form GSTR 1 by registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both should be filed as per following due dates.

Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1
(1) (2) (3)
1 April, 2020 to June, 2020 31stJuly, 2020
2 July, 2020 to September, 2020 31st October, 2020
19 Notification No. 28/2020-Central Tax dt. 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. The time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020 till the eleventh day of the month succeeding such month.
20 Notification No. 29/2020-Central Tax dt. 23-03-2020 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 Staggered return due dates for Form GSTR 3B –

1) FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:

2) For taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in

Name of State and UT Due Date
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep on or before the twenty-second day of the month succeeding such month:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi on or before the twenty-fourth day of the month succeeding such month.

3) Payment of taxes for discharge of tax liability as per FORM GSTR-3B shall be as per due date of filing GSTR 3B returns.

Note: –

As per Video Conferencing of Finance Minister dated 24th March, 2020 and later tweet from CBIC clarified that the Government has given extension for the returns due in the month March, April, and May, 2020 i.e. returns for the supplies made in the month of February, March and April 2020. There is clarification issued for the Notification no. 20/2020, 21/2020, 22/2020, 23/2020, 24/2020, 25/2020 and 26/2020 CT dated 23.03.2020 whose due date was today i.e. 24th March, 2020 whether the same has been extended as it will also be a return due in the month of March but these certainly does not pertain to the month of Feb to April 2020. Suitable interpretation should be made by the reader. But considering the current scenario and date of notification it is the view of the author that all notification whose due date was 24th March, 2020 should also be treated as extended.

Author Bio

Qualification: CA in Practice
Company: Kushal Shailendra Mishra & Co
Location: Pune, Maharashtra, IN
Member Since: 24 Mar 2020 | Total Posts: 8
Kushal has completed his Chartered Accountancy in May 2011 with extensive experience in Goods and Service Tax, Risk Advisory Services, Internal Audits, ERP Implementation, Statutory Audits and statutory compliance management. He has completed his graduation from the Garware College of Commerce View Full Profile

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