DELHI

SALES TAX
CASES Mode of Citation
(2020) 58 DSTC

A Foremost Journal on GST & Value Added Tax Laws

Founded in 1962 VOL. 58 - PART 7
HIGHLIGHTS

Notifications issued under CGST Act, 2017

w.e.f. 01.01.2020 N127-N204

Notifications issued under IGST Act, 2017

w.e.f. 01.01.2020 N206-N208

Orders issued under IGST Rules, 2017

w.e.f. 01.01.2020 N209

Editor-in-Chief
Raj. K. Batra

Sales Tax Bar Association (Regd.)

Knowledge, Diffusion & Promotion Section
Trade & Taxes Department, 2nd Floor, Bikrikar Bhawan, New Delhi-110002
 Editor-In-Chief : Raj K. Batra

Joint Chief-Editors : S.K. Khurana, H.L. Madan,

Sushil Verma, Kumar Jee Bhat
Neetika Khanna

Editors : Vineet Bhatia, Varun Khanna,

Ashok Rai, Virender Chauhan,
Gaurav Gupta, Anil Kumar Goel,
Ravinder Smile, Rajnish Goyal,
Puneet Agrawal, Rakesh Garg,
Vinay Aggarwal

Convenor : Rakesh Kr. Aggarwal

EDITORIAL BOARD
A.K. Babbar D.R. Arora Rakesh Chaudhary
A.K. Khurana Deepak Mehra Rekha Grover
Anil Bhasin K.S. Bawa Rupinder Shah
Ashok Kr. Batra M.l. Garg S.K. Arora
Ashok Sikka Navjit Singh S.K. Jhanjee
Avinash Gupta P.K. Bansal Shyam Jain
Bharat Dhamija R.P. Varshney Surender Sharma
Brijesh Gupta Rahul Kakkar Ved Jain
C.M. Sharma Raj Chawla Vijender Kumar Jain
Chanderkant Singh Rajmani Jindal

OFFICE BEARERS
Ashok Sharma Rakesh Kumar Neetika Khanna Manish Mittal
President Vice President Secretary Joint Secretary-
Cum-Treasurer
MEMBERS EXECUTIVE COMMITTEE
Babu Ram Jain Naveen Kr. Upadhyay Sudhir Sangal
Geeta Thareja Rahul Gupta Sunil Minocha
H.C. Bhatia Ramesh Sharma Suresh Agrawal
Kailash Garg Sanjay Sharma Vineet Bhatia
Mahender Kr. Khetarpal

While every effort has been taken to ensure editing, printing & publishing without mistake or omission,
the journal “Delhi Sales Tax Cases” is circulated on the condition and understanding that the printers,
publishers, editors would not be liable in any manner whatsoever to any person for material published in
the journal.

CONTENTS

1. Notification under CGST N127 – N204

2. Notification under IGST N206 – N208
3. Orders under CGST Rules N209
 Delhi Sales Tax Cases
Volume 58 Part 7
Index of Notifications

Notifications issued under CGST Act

1. Notification bringing into force certain provisions of the Finance

(No.2) Act, 2019 i.e. sections 92 to 112 except sections 92, 97, 100,
103 to 110 to amend the CGST Act, 2017 w.e.f. 01.01.2020
Notification No. 01/2020-Central Tax 127
2. Notification amending CGST Rules i.e. Rule 117, REG-01, GSTR-
3A and Form Inv-01 w.e.f 01.01.2020
Notification No. 02/2020 – Central Tax 127
3. Notification amending notification No. 62/2019-CT dated 26.11.2019
to amend the transition plan for the UTs of J & K and Ladakh
Notification No. 03/2020-Central Tax 143
4. Notification extending one time amnesty scheme to file all FORM
GSTR-1 from July 2017 to November, 2019 till 17.01.2020.
Notification No. 04/2020-Central Tax 143
5. Notification appointing Revisional Authority under CGST Act, 2017.
Notification No. 05/2020-Central Tax 144
6. Notification extending the last date for furnishing of annual return/
reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the
period 01.07.2017 to 31.03.2018 up to 05.02.2020/07.02.2.2020
Notification No. 06/2020- Central Tax
along with Corrigendum dated 04.02.2020 145
7. Notification prescribing due dates for filing of return in form
GSTR-3B in a staggered manner.
Notification No. 07/2020-Central Tax 146
8. Notification amending Rule 31A of the CGST Rules, 2017 to
prescribe the value of lottery.
Notification No. 08/2020-Central Tax 147
9. Notification exempting foreign airlines from furnishing reconciliation
Statement in FORM GSTR-9C.
Notification No. 09/2020-Central Tax 148
10. Notification providing special procedure for taxpayers in Dadra and
Nagar Haveli and Daman and Diu consequent to merger of the two
Union Territories.
Notification No. 10/2020-Central Tax 149

i
11. Notification providing special procedure for corporate debtors
undergoing the corporate insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016.
Notification No. 11/2020-Central Tax 151

12. Notification waiving off the requirement for furnishing FORM GSTR-1
or FORM GST CMP-08 for all tax periods of 2019-20 for taxpayers
who could not opt for availing the option of special composition
scheme under notification No. 2/2019-Central Tax (Rate)
Notification No. 12/2020-Central Tax 152

13. Notification exempting certain class of registered persons from

issuing e-invoices and extending the date for implementation of
e-invoicing to 01.10.2020.
Notification No. 13/2020-Central Tax 153

14. Notification exempting certain class of registered persons capturing

dynamic QR code and extending the date for implementation of QR
Code to 01.10.2020.
Notification No. 14/2020-Central Tax 154

15. Notification extending 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.
Notification No. 15/2020-Central Tax 155

16. Notification making CGST (3rd Amendment) Rules, 2020.

Notification No. 16/2020-Central Tax 155

17. Notification specifying class of persons who shall be exempted from

aadhar authentication.
Notification No. 17/2020-Central Tax 161

18. Notification notifying date from which an individual shall undergo

authentication of Aadhaar number in order to be eligible for
registration.
Notification No. 18/2020-Central Tax 161

19. Notification specifying class of persons, other than individuals

who shall undergo authentication of Aadhaar number in order to be
eligible for registration.
Notification No. 19/2020-Central Tax 162

20. Notification extending 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 July, 2019 to October, 2019 and
November, 2019 to February, 2020 till 24.03.2020.
Notification No. 20/2020-Central Tax 163

ii
21. Notification extending due date for furnishing of 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 24.03.2020.
Notification No. 21/2020-Central Tax 164
22. Notification extending 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 Rs. 1.5 crore rupees in the preceeding
financial year or current financial year, for the months of October,
2019 and November, 2019 to February, 2020 till 24.03.2020.
Notification No. 22/2020-Central Tax 165
23. Notification extending 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 Rs. 1.5 crore rupees
in the preceeding financial year or current financial year, for each of
the months from July, 2019 to September, 2019 till 24.03.2020.
Notification No. 23/2020-Central Tax 166
24. Notification extending 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 24.03.2020.
Notification No. 24/2020-Central Tax 167
25. Notification extending 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 24.03.2020.
Notification No. 25/2020-Central Tax 168
26. Notification extending due date for furnishing FORM GSTR-3B 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, and providing that it shall be furnished electronically
through the common portal, on or before the 24.03.2020.
Notification No. 26/2020-Central Tax 170
27. Notification prescribing special procedure and due dates 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 Rs. 1.5 crore rupees in the preceeding financial year
or the current financial year.
Notification No. 27/2020-Central Tax 171

iii
28. Notification prescribing 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 as 11th day of the month
succeeding such month.
Notification No. 28/2020-Central Tax 172
29. Notification prescribing return in FORM GSTR-3B of CGST Rules,
2017 along with due dates of furnishing the said form for April, 2020
to September, 2020 as 20th day of the month succeeding such
month.
Notification No. 29/2020-Central Tax 172
30. Notification making CGST (Fourth Amendment) Rules, 2020 in order
to allow opting Composition Scheme for FY 2020-21 till 30.06.2020
and to allow cumulative application of condition in rule 36(4) for the
period February 2020 to August 2020 in September, 2020 return
Notification No. 30/2020-Central Tax 174
31. Notification providing conditional lowering of interest rate for tax
periods of February, 2020 to April, 2020.
Notification No. 31/2020-Central Tax 175
32. Notification providing relief by conditional waiver of late fee for
delay in furnishing returns in FORM GSTR-3B for tax periods of
February, 2020 to April, 2020.
Notification No. 32/2020-Central Tax, dt. 03.04.2020 176
33. Notification providing conditional waiver of late fee for delay in
furnishing outward statements in FORM GSTR-1 for tax periods of
February, 2020 to April, 2020.
Notification No. 33/2020-Central Tax 178
34. Notification extending due date of furnishing FORM GST CMP-
08 for the quarter ending March, 2020 till 07.07.2020 and filing
FORM GSTR-4 for FY 2020-21 till 15.07.2020.
Notification No. 34/2020-Central Tax 179
35. Seeks to extend due date of compliance which falls during the
period from “20.03.20 to 29.06.2020” till 30.06.2020 and to extend
validity of e-way bills till.
Notification No. 35/2020-Central Tax 180
36. Notification extending due date for furnishing FORM GSTR-3B for
supply made in the month of May, 2020
Notification No. 36/2020-Central Tax 181
37. Notification enforcing provisions of Rule 87(13) and FORM GST
PMT-09 of the CGST Rules, 2017
Notification No. 37/2020 – Central Tax 182

iv
38. Notification amending CGST Rules by CGST (Fifth Amendment)
Rules, 2020
Notification No. 38/2020 – Central Tax 183

39. Notification making special procedure for corporate debtors

undergoing the corporate insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016
Notification No. 39/2020 – Central Tax 184

40. Notification extending validity of e-way bills which expired during

20.03.2020 to 15.04.2020 and generated till 24.03.2020 till
31.05.2020
Notification No. 40/2020 – Central Tax 185

41. Notification extending due date for furnishing Form GSTR 9/9C for
F.Y. 2018-19 till 30.09.2020
Notification No. 41/2020 – Central Tax 186

42. Notification extending due date for furnishing FORM GSTR-3B,

for registered persons of J & K and Ladakh
Notification No. 42/2020 – Central Tax 187

43. Notification bringing into force Section 128 of Finance Act, 2020
in order to bring amendment in Section 140 of CGST Act into force
w.e.f. 01.07.2017.
Notification No. 43/2020 – Central Tax 188

44. Notification giving effect to the provisions of Rule 67A for furnishing
a NIL return in FORM GSTR-3B by SMS
Notification No. 44/2020 – Central Tax 188

45. Notification extending the date for transition under GST on account
of merger of erstwhile Union Territories of Daman and Diu and
Dadar and Nagar Haveli.
Notification No. 45/2020 – Central Tax 189

46. Notification extending period to pass order under Section 54(7) of

CGST Act till 30.06.2020 or in some cases 15 days thereafter
Notification No. 46/2020 – Central Tax 190

47. Notification extending validity of e-way bills generated on or before

24.03.2020 (whose validity expired on or after 20th day of March
2020) till 30.06.2020
Notification No. 47/2020 – Central Tax 190

48. Notification amending Rule 26(1) through CGST (Sixth Amendment)

Rules, 2020
Notification No. 48 /2020 – Central Tax 191

v
49. Notification bringing into force Sections 118, 125, 129 & 130 of
Finance Act, 2020 in order to bring amendments to Sections 2, 109,
168 & 172 of CGST Act w.e.f. 30.06.2020
Notification No. 49/2020 – Central Tax 192
50. Notification amending rule 7 of CGST Rules through CGST (Seventh
Amendment) Rules, 2020
Notification No. 50/2020 – Central Tax 193
51. Notification providing relief by lowering of interest rate for a
prescribed time for tax periods from February, 2020 to July, 2020
Notification No. 51/2020 – Central Tax 194
52. Notification providing one time amnesty by lowering/waiving of
late fees for non furnishing of FORM GSTR-3B from July, 2017 to
January, 2020 and providing relief by conditional waiver of late fee
for delay in furnishing returns in FORM GSTR-3B for tax periods of
February, 2020 to July, 2020
Notification No. 52/2020 – Central Tax 196
53. Notification providing relief by waiver of late fee for delay in furnishing
outward statement in FORM GSTR-1 for the months March, 2020 to
June, 2020 for monthly filers and for quarters from January, 2020 to
June, 2020 for quarterly filers
Notification No. 53/2020 – Central Tax 199
54. Notification extending due date for furnishing FORM GSTR-3B
for supply made in the month of August, 2020 for taxpayers with
annual turnover up to Rs. 5 crore
Notification No. 54/2020 – Central Tax 200
55. Notification extending due of compliance(s) which falls during the
period from 20.03.2020 to 30.8-2020 till 31.08.2020
Notification No. 55/2020 – Central Tax 201
56. Notification extending period to pass order under section 54(7) of
CGST Act till 31.08.2020 or in some cases upto 15 days thereafter
Notification No. 56/2020 – Central Tax 202
57. Notification providing conditional waiver of late fees for the periods
from July 2017 to July 2020
Notification No. 57/2020 – Central Tax 203
58. Notification making CGST (8th Amendment) Rules, 2020
Notification No. 58/2020 – Central Tax 204

Notifications Issued Under IGST Act, 2017

1. Notification bringing into force certain provisions of the Finance

(No. 2) Act, 2019 i.e. section 114 of the said Act to amend the IGST
Act, 2017 w.e.f. 01.01.2020
Notification No. 01/2020-Integrated Tax 209

vi
2. Notification amending place of supply for B2B MRO services to the
location of the recipient.
Notification No. 02/2020-Integrated Tax 209
3. Notification providing relief by conditional lowering of interest rate
for tax periods of February, 2020 to April, 2020.
Notification No. 03/2020-Integrated Tax, dt. 08-04-2020 210

Orders Issued Under CGST Rules, 2017

1. Order extending time limit for submitting FORM GST TRAN-1 under
rule 117(1A) of the CGST Rules, 2017 in certain cases.
Order No. 1/2020-GST dt. 07.02.2020 212

vii
viii
N-127 LEGAL UPDATES 2020

NOTIFICATIONS ISSUED UNDER CGST

Notification bringing into force certain provisions of the Finance (No.2)

Act, 2019 i.e. sections 92 to 112 except sections 92, 97, 100, 103 to
110 to amend the CGST Act, 2017 w.e.f. 01.01.2020

Notification No. 01/2020-Central Tax

F.No.20/06/09/2019-GST New Delhi, the 1st January, 2020

G.S.R. .....(E).— In exercise of the powers conferred by sub-section

(2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central
Government hereby appoints the 1st day of January, 2020, as the date on
which the provisions of sections 92 to 112, except section 92, section 97,
section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23
of 2019), shall come into force.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification amending CGST Rules i.e. Rule 117, REG-01,

GSTR-3A and Form Inv-01 w.e.f 01.01.2020

Notification No. 02/2020 – Central Tax

F. No. 20/06/07/2019 – GST (Pt. II) New Delhi, the 1st January, 2020
G.S.R……(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 words “31st December, 2019”, the figures,
letters and words “31st March, 2020” shall be substituted;
N-128 DELHI SALES TAX CASES 2020

(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for
the figures, letters and words “31st January, 2020”, the figures,
letters and words “30th April, 2020” shall be substituted.
3. In the said rules, in FORM GST 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 Yes No
SEZ Unit?
(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 Yes No
a SEZ Developer?
(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.”.
N-129 LEGAL UPDATES 2020

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

“Note: Cardinality Means occurance of field in the schema. Below

are 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.
FORM GST INV-1
(See rule 48)
S Techni- Cardi- Small Is it Techni- Sample Explanatory Notes of the
No. cal nality Descrip- Manda- cal Field Value of Field
Field tion of tory on Specifi- the field
name the field invoice? cations
0 Version 1..1 Version Manda- string 1.0 It is the version of schema.
number tory (Max It will be used to keep
length: track of version of Invoice
10) specification.
1 IRN 0..1 Invoice Manda- string 649b01ft This will be a unique
Refer- tory (Max reference number for this
ence length: invoice. It can be generated
Number 50) by application based on
the Algorithm provided by
E-Invoice system or can be
left blank. In case this field
has been left blank E-Invoice
system will generate it and
respond back in response to
registration request. In case
application send this number
then e-Invoice system will
validate it and after validation
registered same number
against this invoice. Invoice
will only be valid once it has
this number and it is registered
on E-invoice system.
2 Invoice_ 1..1 Code for Manda- string B2B/ This will be the code to identify
type_ Invoice tory (Max B2C/ type of supply, some of the
code type length: SEZWP/ examples are mentioned. It
10) SEZ- will have also code for bill of
WOP/ entry, invoice and other type
N-130 DELHI SALES TAX CASES 2020

EXP of documents. B2C invoice

WP/EX- can be mentioned as type and
PWOP/ based on that some fields will
DEXP/ become optional. Detail JSON
ISD/ schema will mention these
BOS/DC details later.
3 Invoice_ 1..1 Sub- Manda- Drop Regular / Type of the Document Can
Subtype_ Code tory Down Credit- be used as Regular for
code for Note / Bill of Supply and Delivery
Invoice Debit- Challanetc.
type Note
4 Invoice- 1..1 Invoice Manda- string Sa/1/ It will be as per invoice
Number number tory (Max 2019 number rule mentioned in
length: CGST/SGST rule. Rule to be
16) checked.
5 Invoice- 1..1 Invoice Manda- string 21/7/ The date when the Invoice
Date Date tory (DD/MM/ 2019 was issued. Format “DD/MM/
YYYY) YYYY”
6 Invoice_ 1..1 Currency Optional string USD It depicts an additional
cur- code (Max currency in which all Invoice
rency_ length: amounts can be given along
code 16) with INR. one additional
currency shall be used in the
Invoice.
7 Reverse 0..1 Reverse optional Charac- Y Is the liability payable under
charge Charge ter reverse charge
8 Delivery_ 0..1 Optional
or_
Invoice_
Period
9 Invoice_ 1..1 Invoice Mandato- string 21-07-19
Period_ period ry (if this (DD/MM/
Start_ start date section is YYYY)
Date selected
or used)
10 Invoice_ 1..1 Invoice Mandato- string 21-07-19
Period_ Period ry (if this (DD/MM/
End_ End date section is YYYY)
Date selected
or used)
11 Order 0.1 Optional
and
Sales_
order ref-
erence
12 Preced- 0.n
ing_
Invoice_
reference
13 Preced- 1..1 Detail Mandato- string Sa/1/ This is the reference of
ing_In- of Base ry (if this (Max 2019 original invoice to be provided
voice_ Invoice section is length: in the case of debit and credit
Number which is selected 16) notes. In mere invoicing this
being or used) is not required. It is required
N-131 LEGAL UPDATES 2020

amended to keep future expansion of e

by sub- versions of Credit notes, Debit
sequent Notes and other documents
docu- required under GST
ment
14 Invoice_ 1.1 Invoice Optional string KOL01 This reference is kept for
Docu- reference (Max user to provide any additional
ment_ length: fields for e.g., some branch,
Refer- 20) their user id, their employee
ence id, sales centre reference etc.
15 Preced- 1..1 Date of Mandato- string 21-07-19
ing_ Invoice ry (if this (DD/MM/
Invoice_ section is YYYY)
Date selected
or used)
16 Other ref- 0.1
erences
17 Receipt_ 0..1 Terms Optional string CRED- This reference is kept for user
Advice_ reference (Max IT30 to provide their receipt advice
Refer- length: details to their customer.
ence 20)
18 Tender_ 0..1 Lot / Optional string TEN- This reference is kept for
or_ Batch (Max DER- mentioning number or detail
Lot_ Refer- length: JAN2020 of Lot or Tender if supplies
Refer- ence 20) are made under such Lot or
ence tender
19 Con- 0..1 Contract Optional string CONT This reference is kept for
tract_ Number (Max 2307 mentioning contract number if
Refer- length: 2019 supplies are made under any
ence 20) specific Contract
20 External_ 0..1 Any other Optional string EXT An additional field for
Refer- reference (Max 23222 provision of any additional
ence length: reference number for such
20) supply.
21 Project_ 0..1 Project Optional string PJT- This reference is kept for
Refer- Refer- (Max CODE01 mentioning Project number if
ence ence length: supplies are made under any
20) specific Project
22 RefNum 0..1 Vendor Optional string Vendor 0
PO Ref- (Max PO /1
erence length:
number 16)
23 RefDate 0..1 Vendor Optional string 21-07-19 00-01-00
PO Ref- (
DD/MM/
erence YYYY)
date
24 Supplier 1.1 Manda- A group of business terms
Informa- tory providing information about
tion the Supplier.
25 Supplier_ 1.. 1 Supplier Manda- string The Name as appearing in PAN of
Legal_ Legal tory (Max Institute the Supplier
Name Name length: of Char-
100) tered
Accoun-
tants of
India
N-132 DELHI SALES TAX CASES 2020

26 Supplier- 0.. 1 Trade Optional string ICAI A name by which the Supplier
trading _ Name of (Max is known, other than Supplier
name Supplier length: name (also known as
100) Business name).
27 Supplier_ 1.. 1 GSTN of Manda- Alpha 29AAD- GSTIN of the supplier
GSTIN the Sup- tory numeric FV 7589
plier with 15 C1ZO
charac-
ters
28 Supplier_ 1.. 1 Supplier Manda- string Vasanth Address of the Supplier
Address address1 tory (Max Nagar
1 length:
100)
29 Supplier_ 0.. 1 Supplier Optional string Banga- City of the Supplier
Address address (Max lore
2 2 length:
100)
30 Supplier_ 1.. 1 Supplier Optional string Banga- City of the Supplier
City address (Max lore
2 length:
50)
31 Supplier_ 1.. 1 Place Manda- string Karna- State of the Supplier
State tory (Max taka
length:
50)
32 Supplier_ 1.. 1 Pin Code Manda- string 560087 Pin Code of the Supplier
Pin Code tory (Max
length:6)
33 Supplier_ 0.. 1 Phone Optional string 99999 Contact number of the
Phone (Max 99999 Supplier
length:
12)
34 Supplier_ 0.. 1 eMail id Optional string Supplier Email id of the Supplier.
Email (Max @icai.
length: com
50)
35 Buyer 1..1 Manda- Header for Buyer information
Informa- tory
tion
36 Billing_ 1.. 1 Buyer Manda- string Adarsha It will be legal name of buyer
Name Legal tory (Max
name length:
100)
37 Billing_ 1.. 1 Buyer Manda- string Adarsha It will be Trade Name of buyer
Trade_ Legal tory (Max
Name name length:
100)
38 Billing_ 1.. 1 GSTIN Manda- string 29AAC- GSTIN of the Buyer
GSTIN tory (Max CR 7832
length: C1ZD
15)
39 Billing_ 1.. 1 State Manda- String 29 Place of supply code of
POS code tory (Max Supply
length: 2
N-133 LEGAL UPDATES 2020

40 Billing_ 1.. 1 Address1 Manda- string Address Address of the Buyer

Address1 tory (Max
length:
100)
41 Billing_ 0.. 1 Address2 optional string Address Address of the Buyer
Address2 (Max
length:
100)
42 Billing_ 1.. 1 Place Manda- string Banga- State of the Buyer
State tory (Max lore
length:
50)
43 Billing_ 1.. 1 Pin code Manda- string 560002 Pin Code of the Buyer
Pin Code tory (Max
length: 6)
44 Billing_ 0.. 1 Phone Optional string 080 contact number of the Buyer
Phone number (Max 2223323
length:
12)
45 Billing_ 0.. 1 eMail id Optional string billing@ Email id of the buyer. This
Email (Max icai.com should be provided to help
length: E-Invoicing system to receive
50) this invoice on mail.
46 Payee 0..1 optional Header for Payee Information
Infor- - person to whom amount is
mation payable. Optional for cases
(Seller where payment is to be
payment made to a person other than
informa- Supplier
tion)
47 Payee_ 1.. 1 Payee Manda- string Name of the person to whom
Name name tory (Max payment is to be made
length:
100)
48 Payee_ 1..1 Account Manda- string Account number of Payee
Finan- Number tory (Max
cial_ length:
Account 18)
49 Modeof_ 1..1 Payment Manda- string Cash/ Cash/Credit/Direct Transfer
Payment mode tory (Max Credit/
length: 6) Direct
Transfer
50 Finan- 1..1 Financial Manda- string A group of business terms to
cial_ Institution tory (Max specify Branch of Payee
Institu- Branch length:
tion_ (IFSC 11)
Branch Code)
51 Pay- 0..1 Payment Optional string Terms of Payment with the
ment_ Terms (Max recipient if to be provided
Terms length:
50)
52 Pay- 0..1 Payment Optional string A group of business terms
ment_ Instruc- (Max providing information about
Instruc- tion length: the payment.
tion 50)
N-134 DELHI SALES TAX CASES 2020

53 Credit_ 0..1 Optional string A group of business terms

Transfer (Max to specify credit transfer
length: payments.
50)
54 Direct_ 0..1 Optional string A group of business terms to
Debit (Max specify a direct debit.
length:
50)
55 Credit_ 0..1 Due date Optional Numeric 30-11- The date when the payment is
Days of Credit (Min 2019 due. Format “DD-MM-YYYY”.
length:1
Max
length:3)
56 Delivery_ 1..1 Manda- A group of business terms
Informa- tory providing information about
tion where and when the goods
and services invoiced are
delivered.
57 Dispatch 1.. 1 DIS- Manda- Refer A
From PATCH tory 1.1
Details from
details
58 ECOM_ 0..1 eCom- Optional string Mentionog E commerce
GSTIN merce (Max operator is supply is made
GSTIN length: through him (sic)
15)
59 ECOM_ 0..1 State Optional String 29 Mention og E commerce
POS code (Max operator is supply is made
length: 2) through him
60 Invoice 1..n Manda-
Item tory
details

61 List Items Manda- Refer A 1.2 A group of business terms

{items} tory providing information about
the goods and services
invoiced.
62 Docu- 1.1 Manda-
ment tory
Total
63 Total 1..1 Bill Manda- Refer A 1.3 0
Details Total tory
Details
64 TaxTotal 1..1 Total Tax Manda- Decimal When tax currency code is
Amount tory (10,2) provided, two instances of the
tax total must be present, but
only one with tax subtotal.
65 Sum_of_ 0..1 Item optional Decimal Sum of all Invoice line net
Invoice_ level net (10,2) amounts in the Invoice. Must
line_ amount be rounded to maximum 2
net_ decimals.
amount
66 Sum_ 0..1 total optional Decimal Sum of all allowances on
of_allow- discount (10,2) document level in the Invoice.
ances_ Must be rounded to maximum
2 decimals.
N-135 LEGAL UPDATES 2020

on_
docu-
ment
level
67 Sum_of_ 0..1 total optional Decimal Sum of all charges on
charg- other (10,2) document level in the Invoice.
es_on_ charges Must be rounded to maximum
docu- 2 decimals.
mentlevel
68 Pre Breakup Optional Refer A 1.3 The total amount of the
Tax of the Invoice without GST. Must
Details tax rate be rounded to maximum 2
at invoice decimals.
level
69 Paid_ 1..1 Paid Manda- Decimal The sum of amounts which
amount amount tory (10,2) have been paid in advance.
Must be rounded to maximum
2 decimals.
70 Amount_ 1..1 Payment Manda- Decimal The outstanding amount that
due_for_ Due tory (10,2) is requested to be paid. Must
payment be rounded to maximum 2
decimals.
71 Extra 0..1 Optional
Informa-
tion
72 Tax 1..1 GST, Manda- string GST, Mandatory element. Use
Scheme Excise, tory (Max CUST, “GST”
Custom, length: 4) VAT etc..
VAT etc.
73 Remarks 0..1 Remarks/ Optional string New A textual note that gives
Note (Max batch unstructured information that
length: Items is relevant to the Invoice as a
100) submit- whole. Such as the reason for
ted any correction or assignment
note in case the invoice has
been factored.
74 Addi- 0..n optional
tional
Support-
ing
Docu-
ments
75 Addi- 0..1 Support- optional string A group of business terms
tional_ ing docu- (Max providing information
Support- ment length: about additional supporting
ing_ URLs 100) documents substantiating the
Docu- claims made in the Invoice.
ments_ The additional supporting
url documents can be used for
both referencing a document
number which is expected
to be known by the receiver,
an external document
(referenced by a URL) or as
an embedded document,
Base64 encoded (such as a
time report).
N-136 DELHI SALES TAX CASES 2020

76 Addition- 0..1 Support- optional string A group of business terms

al_Sup- ing docu- (Max providing information
porting_ ment in length: about additional supporting
Docu- base64 1000) documents substantiating the
ments format. claims made in the Invoice.
The additional supporting
documents can be used for
both referencing a document
number which is expected
to be known by the receiver,
an external document
(referenced by a URL) or as
an embedded document,
Base 64 encoded (such as a
time report).
77 Invoice_ 0..1 Total optional Decimal A group of business terms
Allow- Value of (10,2) providing information about
ances_ allowanc- allowances or charges
or_ es and applicable at invoice level as
Charges charges sometime discount or charges
at invoice may be applicable on invoice
level level not on line item level.
78 E-wayBill 0..1 Optional
Details
79 Trans- 1..1 Trans- Optional Alpha- 29AAD- GSTIN :: 29AMRPV8729L1Z1
porter ID porter numeric FV7589
Id with 15 C1ZO
charac-
ters
80 Trans- 1..1 Mode of Road / Drop 1/2/3/4
Mode transpor- Rail / Down -
tation Air / Fixed
Ship
81 Trans 1..1 Distance Decimal 20
Distance of trans- (10,2)
portation
82 Trans- 0..1 Trans- string SPURTHI R
porter porter (Max
Name Name length:
100)
83 Trans 0..1 Trans- TA120; Mandatory if the mode
DocNo porter of transport is other than by
Doc No Road
84 Trans 0..1 Trans- string 21-07- 20/9/2017
Doc porter (DD/MM/ 2019
Date Doc Date YYYY)
85 Vehicle 1..1 Vehicle Optional string KA12KA1234 or KA12K1234
No No (Max or KA123456 or KAR1234
length:
20)
86 Signature 0..1 Manda-
Details tory
87 DSC 1..1 Digital DSC an optional field since it is
Signature KEY signed by the GSTN Portal
of the Hash also and data travels through
Docu- secured platform
ment
N-137 LEGAL UPDATES 2020

A 1.0 0..1
Ship To
Details
S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 Shipping 1..1 Shipping Manda- String Adarsha A group of business terms
To_Name To_Trade tory (Max providing information about
Name length: the address to which goods
60) and services invoiced were or
are delivered.

2 Shipping 1..1 Shipping Manda- string 36AABC A group of business terms

To_GS- To_ tory (Max T2223 providing information about
TIN GSTIN length: L1ZF the address to which goods
100) and services invoiced were or
are delivered.
3 Shipping 1..1 Shipping Manda- string Address A group of business terms
To_ To_ tory (Max providing information about
Address1 Address1 length: the address to which goods
50) and services invoiced were or
are delivered.

4 Shipping 0..1 Shipping Optional string Address A group of business terms

To_ To_ Ad- (Max providing information about
Address2 dress2 length: the address to which goods
50) and services invoiced were or
are delivered.
5 Shipping 0..1 Shipping Optional string Banga- A group of business terms
To_ To_ (Max lore providing information about
Place Place length: the address to which goods
50) and services invoiced were or
are delivered.
6 Shipping 1..1 Shipping Manda- string 560001 A group of business terms
To_ To_ Pin_ tory (Max providing information about
Pin Code Code length: 6) the address to which goods
and services invoiced were or
are delivered.
7 Shipping 1..1 Shipping Manda- string Karna- A group of business terms
To_State To_ State tory (Max taka providing information about
length: the address to which goods
100) and services invoiced were or
are delivered.
8 Sub- Supply Manda- String Supply/ A group of business terms
supply Type tory (Max export/ providing information about
Type length: 2) Jobwork the address to which goods
and services invoiced were or
are delivered.
9 Trans- Trans- Manda- String Regular/ A group of business terms
action action tory (Max Bill providing information about
Mode Mode length: 2) To/Ship the address to which goods
To and services invoiced were or
are delivered.
N-138 DELHI SALES TAX CASES 2020

A 1.1 Dispatch From Details

S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 Com- 1..1 Com- Manda- string ICAI Detail of person and address
pany_ pany_ tory (Max wherefrom goods are
Name Name length: dispatched.
60)
2 Address1 1..1 Address1 Manda- string Vasanth Detail of person and address
tory (Max Nagar wherefrom goods are
length: dispatched.
100)
2 Address2 0..1 Address2 Optional string Millers Detail of person and address
(Max Road wherefrom goods are
length: dispatched.
100)
3 City 1..1 Place Optional string Banga- Detail of person and address
(Max lore wherefrom goods are
length: dispatched.
100)
4 State 1..1 State Manda- String Karna- Detail of person and address
tory (Max taka wherefrom goods are
length: 2) dispatched.
5 Pin Code 1..1 Pin Code Manda- string 560087 Detail of person and address
tory (Max wherefrom goods are
length: 6) dispatched.
A 1.2 1..n
Item
Details
S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 Sl.No 1..1 Serial Manda- int 1,2,3
Number tory
2 Item 0..1 Item optional string Mobile The identification scheme
Descrip- descrip- (Max identifier of the Item
tion tion length: classification identifier
300)
3 ISService 0..1 ISService Optional Charac- Y/N Specify whether supply is that
ter of Services or not
4 HSN 0..1 HSN Optional string 1122 A code for classifying the item
code code (Max by its type or nature.
length: 8)
5 Batch 0..1 ... Optional ReferA galaxy Batch number details are
1.3.1 important to be mentioned for
certain set of manufacturers
6 Barcode 0..1 ItemBar Optional string b123 Barcoding if to be provided
Code (Max need to be specified
length:
30)
7 Quantity 1..1 Quantity Manda- Decimal 10 The quantity of items (goods
tory (13,3) or services) that is charged in
the Invoice line.
N-139 LEGAL UPDATES 2020

8 Free Qty 0..1 free Optional Decimal 1 Detail of any FOC item
quantity (13,3)
9 UQC 0..1 uom Optional string Box The unit of measure that
(Max applies to the invoiced
length: 8) quantity. Codes for unit of
packaging from UNECE
Recommendation No. 21
can be used in accordance
with the descriptions in
the “Intro” section of UN/
ECE Recommendation 20,
Revision 11 (2015): The
2 character alphanumeric
code values in UNECE
Recommendation 21 shall
be used. To avoid duplication
with existing code values in
UNECE Recommendation
No. 20, each code value from
UNECE Recommendation 21
shall be prefixed with an “X”,
resulting in a 3 alphanumeric
code when used as a unit of
measure.
10 Rate 1..1 Item Manda- Decimal 500.5 The number of item units to
Rate per tory (10,2) which the price applies.
quantity
11 Gross 1..1 gross Optional Decimal 5000 The price of an item, exclusive
Amount amount (10,2) of GST, after subtracting item
price discount. The Item net
price has to be equal with the
Item gross price less the Item
price discount, if they are both
provided. Item price can not
be negative.
12 Discount 0..1 discount Optional Decimal The total discount subtracted
Amount amount (10,2) from the Item gross price to
calculate the Item net price.
13 Pre Tax 0..1 Pretax Optional Decimal 50 This is the Value after the Tax.
Amount (10,2) Ideally this would be taxable
value in most cases, when
ever there is a change in the
assesseable value then pretax
amount should be used for.
14 Assess- 1..1 net Manda- Decimal 5000 The unit price, exclusive of
eebleV- amount tory (13,2) GST, before subtracting Item
alue price discount, can not be
negative
15 GST 1..1 Rate Manda- Deci- 5 The GST rate, represented as
Rate tory mal(3,2) percentage that applies to the
invoiced item.
16 Iamt 0..1 IGST Manda- Deci- A group of business terms
Amount tory mal(11,2) providing information about
as per GST breakdown by different
item categories, rates and
exemption reasons
17 Camt 0..1 CGST Manda- Deci- 650.00
Amount tory mal(11,2)
as per
item
N-140 DELHI SALES TAX CASES 2020

18 Samt 0..1 SGST Manda- Deci- 650.00

Amount tory mal(11,2)
as per
item
19 Csamt 0..1 CESS Optional Decimal 65.00
Amount (11,2)
as per
item
20 State 0..1 State Optional Deci- 65.00
CessAmt cess mal(11,2)
amount
as per
item
21 Other 0..1 Other if Optional Deci- A group of business terms
Charges any mal(11,2) providing information about
allowances applicable to the
Invoice as a whole. A group
of business terms providing
information about charges and
taxes other than GST, applicable
to the Invoice as a whole.
22 Invoice_ 0..1 Invoice Optional Deci- The total amount of the
line_ line Net mal(11,2) Invoice line. The amount
net_ Amount is “net” without GST, i.e.
amount inclusive of line level
allowances and charges as
well as other relevant taxes.
Must be rounded to maximum
2 decimals.
23 Order_ 0..1 Refer- Optional String Reference of purchase order.
Line_ ence to (50)
Refer- purchase
ence order
24 ItemTotal 1..1 net Optional Decimal 5000 A group of business terms
amount (13,2) providing the monetary totals
for the Invoice.
25 Origin_ 0..1 Origin Optional String This is to specify item
Country country (Max origin country like mobile
of item length: 2) phone sold in India could be
manufactured in China.
26 Serial 0..1 ... Optional Refer A
NoDe- 1.3.2
tails
A 1.3 1..1 Manda-
Total tory
Details
S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 IGST 0..1 IGST Optional Decimal Appropriate taxes based
Value Amount (11,2) on rule will be applicable.
as per For example either of
invoice CGST& SGST or IGST will
be mandatory. As there is
no way to show conditional
mandatory,optional has been
mentioned against all taxes.
N-141 LEGAL UPDATES 2020

2 CGST 0..1 CGST Optional Decimal Taxable value as per Act to be

Value Amount (11,2) specified
as per
invoice
3 SGST 0..1 SGST Optional Decimal Taxable value as per Act to be
Value Amount (11,2) specified
as per
invoice
4 CESS 0..1 cess Optional Decimal Taxable value as per Act to be
Value Amount (11,2) specified
as per
invoice
5 State 0..1 State Optional Decimal Taxable value as per Act to be
Cess- cess (11,2) specified
Value Amount
as per
invoice
6 Rate 0..1 Tax Rate Optional Decimal Tax Rate
(11,2)
7 Freight 0..1 Charges Optional Decimal
(11,2)
8 Insur- 0..1 Charges Optional Decimal
ance (11,2)
9 Packag- 0..1 Charges Optional Decimal
ing and (11,2)
Forward-
ing
10 Other 0..1 Pretax/ Optional Decimal A group of business terms
Charges post (11,2) providing information about
charges allowances applicable to the
Invoice as a whole. A group
of business terms providing
information about charges
and taxes other than GST,
applicable to the Invoice as
a whole.
11 Roundoff 0..1 Roundoff Optional Decimal The amount to be added
value (11,2) to the invoice total to round
the amount to be paid. Must
be rounded to maximum 2
decimals.
12 Total 1..1 Total Manda- Decimal The total amount of the
Invoice amount tory (11,2) Invoice with GST. Must be
Value rounded to maximum 2
decimals.
A 1.3.1 1..1
Batch
Details

S Param- Descrip- Field Sample

No eter tion Specifi- Value
Name cations

1 Batch 1..1 Batch Manda- string Batch number details are

Name number/ tory (Max important to be mentioned for
name length: certain set of manufacturers
20)
N-142 DELHI SALES TAX CASES 2020

2 Batch 0..1 Expiry optional string Expiry Date of the Batch

Expiry Date (DD/MM/
Date YYYY)
3 Warran- 0..1 Warranty Optional string Warranty Date of the ITEM
tyDate Date (DD/MM/
YYYY)
A 1.3.2 0..1
Serial
Number
Details
S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 Serial- 1..1 Serial Optional string 0
Number Number (Max
in case length:
of each 15)
item
having
unique
number
2 Other 0..1 other Optional string 0
Detail1 detail (Max
of serial length:
number 10)
3 Other 0..1 other Optional string 0
Detail2 detail (Max
of serial length:
number 10)
A 1.3.3
Pre Tax
Details
S Param- Descrip- Field Sample
No eter tion Specifi- Value
Name cations
1 Pretax Pretax Optional string 0
Particu- ledger/ (Max
lars particu- length:
lars 100)
2 TaxOn Pretax Optional Decimal 0
on gross (11,2)
amount
or any
other
3 Amount Amount Optional Decimal 0
(11,2)

(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. (iv)
Designation of approving (iv) Designation of approving
N-143 LEGAL UPDATES 2020

Notification amending notification No. 62/2019-CT dated 26.11.2019 to

amend the transition plan for the UTs of J & K and Ladakh.

Notification No. 03/2020-Central Tax

F. No. 20/06/07/2019 – GST (Pt. II) New Delhi, the 01st January, 2020

G.S.R......(E). - In exercise of the powers conferred by section 148 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry
of Finance, Department of Revenue No. 62/2019–Central Tax, dated the
26th November, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 879(E), dated the
26th November, 2019, namely:–
In the said notification,–
(i) in paragraph 2, in clause (iii), for the figures, letters and words
“30th day of October, 2019” and “31st day of October, 2019”, the
figures, letters and words “31st day of December, 2019” and “1st
day of January, 2020” shall respectively be substituted;
(ii) in paragraph 3, for the figures, letters and words “31st day of
October, 2019”, the figures, letters and words “1st day of January,
2020” shall be substituted.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification extending the one time amnesty scheme to file all

FORM GSTR-1 from July 2017 to November, 2019 till 17.01.2020

Notification No. 04/2020-Central Tax

F. No. 20/06/07/2019-GST (Pt. II) New Delhi, the10th January, 2020

G.S.R.....(E),– In exercise of the powers conferred by section 128 of

the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby makes the
following further amendment in the notification of the Government of India
in the Ministry of Finance, Department of Revenue No. 4/2018– Central
Tax, dated the 23rd January, 2018, published in the Gazette of India,
N-144 DELHI SALES TAX CASES 2020

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 53(E),
dated the 23rd January, 2018, namely:–

In the said notification, in the third proviso for the figures, letters and
word “10th January, 2020”, the figures, letters and words “17th January,
2020” shall be substituted.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 4/2018-Central Tax, dated 23rd

January, 2018 was published in the Gazette of India, Extraordinary, vide
number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended
by notification No. 74/2019-Central Tax, dated the 26th December, 2019,
published in the Gazette of India, Extraordinary, vide number G.S.R.
953(E), dated the 26th December, 2019.

Notification appointing Revisional Authority

under CGST Act, 2017.
Notification No. 05/2020-Central Tax

F. No. 20/06/07/2019-GST New Delhi, the 13th January, 2020

G.S.R.....(E).– In pursuance of the provisions of section 5 read with

clause (99) of section 2 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central Board of
Indirect Taxes and Customs hereby authorises -

(a) the Principal Commissioner or Commissioner of Central Tax for

decisions or orders passed by the Additional or Joint Commissioner
of Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions

or orders passed by the Deputy Commissioner or Assistant
Commissioner or Superintendent of Central Tax.

as the Revisional Authority under section 108 of the said Act.

Sd/-
Pramod Kumar)
Director, Government of India
N-145 LEGAL UPDATES 2020

Notification extending the last date for furnishing of annual return/

reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the
period 01.07.2017 to 31.03.2018 up to 05.02.2020/07.02.2.2020

Notification No. 06/2020- Central Tax

along with Corrigendum dated 04.02.2020

F.No.20/06/07/2019-GST] New Delhi, the 3rd February, 2020

G.S.R.....(E).–In exercise of the powers conferred by sub-section

(1) of section 44 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereafter in this notification referred to as the said Act), read
with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on
the recommendations of the Council, hereby extends 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, in respect of the period from the 1st July,2017 to the 31st March,
2018, for the class of registered person specified in column (2) of the Table
below, till the time period as specified in the corresponding entry in column
(3) of the said Table, namely:-
Table
Sl. Registered person, Due date for
No. whose principal place of business is in furnishing return
under section 44 of
the said Act read with
rule 80 of the said
rules for the
FY 2017-18

(1) (2) (3)

1. Chandigarh, Delhi, Gujarat, Haryana, Jammu and 5th February, 2020.

Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar
Pradesh, Uttarakhand.

2. Andaman and Nicobar Islands, Andhra Pradesh, 7th February, 2020.

Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra
and Nagar Haveli and Daman and Diu, Goa, Himachal
Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep,
Madhya Pradesh, Maharashtra, Manipur, Meghalaya,
Mizoram, Nagaland, Odisha, Puducherry, Sikkim,
Telangana, Tripura, West Bengal, Other Territory.

Sd/-
(Pramod Kumar)
Director, Government of India
N-146 DELHI SALES TAX CASES 2020

Corrigendum

F.No.20/06/07/2019-GST New Delhi, the 04th February, 2020

G.S.R...(E).:- In the notification of the Government of India, in the Ministry

of Finance, Department of Revenue, No. 06/2020-Central Tax, dated the
03rd February,2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 82(E), dated the 03rd
February, 2020,-
i. at page 2, in line 30, for the words “Tamil Nadu, Uttar Pradesh,
Uttarakhand”, read “Tamil Nadu, Uttarakhand”;
ii. at page 2, in line 35, for the words “Tripura, West Bengal”, read
“Tripura, Uttar Pradesh, West Bengal”.
Sd/-
(Gaurav Singh)
Deputy Secretary to the Government of India

Notification prescribing due dates for filing of return in

form GSTR-3B in a staggered manner.
Notification No. 07/2020-Central Tax

[F. No. 20/06/09/2019-GST] New Delhi, the 3rd February, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule
(5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on
the recommendations of the Council, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.44/2019 – Central Tax, dated the
09th October, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide numberG.S.R.767(E), dated the 09th
October, 2019, namely:–

In the said notification, after the third proviso, the following provisos
shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B of the said

rules for the months of January, 2020, February, 2020 and March,
2020 for taxpayers having an aggregate turnover of up to rupees
N-147 LEGAL UPDATES 2020

five Crore in the previous financial year, whose principal place

of business is in the States of Chhattisgarh, Madhya Pradesh,
Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
Telangana or Andhra Pradesh or the Union territories of Daman
and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and
Nicobar Islands and Lakshadweep shall be furnished electronically
through the common portal, on or before the 22nd February, 2020,
22nd March, 2020, and 22nd April, 2020, respectively:

Provided also that the return in FORM GSTR-3B of the said rules for
the months of January, 2020, February, 2020 and March, 2020 for
taxpayers having an aggregate turnover of up to rupees five Crore
in the previous financial year, whose principal place of business
is in the States of Himachal Pradesh, Punjab, Uttarakhand,
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal
Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or Odisha or the Union territories
of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be
furnished electronically through the common portal, on or before
the 24th February, 2020, 24th March, 2020 and 24th April, 2020,
respectively.”
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 44/2019 – Central Tax, dated

the 09th October, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the
09th October, 2019 and was last amended by notification number 77/2019
– Central Tax, dated the 26th December, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
956(E), dated the 26th December, 2019.

Notification amending rule 31A of the CGST Rules, 2017

to prescribe the value of lottery.

Notification No. 08/2020-Central Tax

F. No. 20/06/03/2020 – GST New Delhi, the 2nd March, 2020

G.S.R……(E). - In exercise of the powers conferred by section 164 of

the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
N-148 DELHI SALES TAX CASES 2020

Government, on the recommendations of the Council, 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
(Second 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, with effect from
the 1st March, 2020,in rule 31A, for sub-rule (2), the following sub-rule
shall be substituted, namely:-
“(2) The value of supply of lottery shall be deemed to be 100/128
of the face value of ticket or of the price as notified in the Official
Gazette by the Organising State, whichever is higher.
Explanation:– For the purposes of this sub-rule, the expression
“Organising State” has the same meaning as assigned to it in
clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation)
Rules, 2010.”.
Sd/-
(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. 02/2020 - Central Tax, dated the 01st January, 2020, published vide
number G.S.R. 4 (E), dated the 01st January, 2020.

Notification exempting foreign airlines from furnishing reconciliation

Statement in FORM GSTR-9C.
Notification No. 09/2020-Central Tax

F. No-20/08/01/2019-GST New Delhi, the16th March, 2020

G.S.R......(E).— In exercise of the powers conferred by section

148 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to as the said Act), the Central Government, on
the recommendations of the Council, hereby notifies the persons who
N-149 LEGAL UPDATES 2020

are foreign company which is an airlines company covered under the

notification issued under sub-section (1) of section 381 of the Companies
Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule
4 of the Companies (Registration of Foreign Companies) Rules, 2014, as
the class of registered persons who shall follow the special procedure as
mentioned below.

2. The said persons shall not be required to furnish reconciliation

statement in FORM GSTR-9C to the Central Goods and Services Tax
Rules, 2017 under sub-section (2) of section 44 of the said Act read with
sub-rule (3) of rule 80 of the said rules:

Provided that a statement of receipts and payments for the financial

year in respect of its Indian Business operations, duly authenticated by
a practicing Chartered Accountant in India or a firm or a Limited Liability
Partnership of practicing Chartered Accountants in India is submitted for
each GSTIN by the 30th September of the year succeeding the financial
year.
Sd/-
(Pramod Kumar)
Director to the Government of India

Notification providing special procedure for taxpayers in

Dadra and Nagar Haveli and Daman and Diu consequent to merger of
the two Union Territories.
Notification No. 10/2020-Central Tax

[F. No.20/06/03/2020-GST] New Delhi, the 21st March, 2020

G.S.R......(E). - In exercise of the powers conferred by section 148 of

the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter
referred to as the said Act), the Government, on the recommendations
of the Council, hereby notifies those persons whose principal place of
business or place of business was in the 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, as the class of persons who shall, except as respects things
done or omitted to be done before the notification, follow the following
special procedure till the 31st day of May, 2020 (hereinafter referred to as
the transition date) as mentioned below.
N-150 DELHI SALES TAX CASES 2020

2. The said registered person shall,-

(i) ascertain the tax period as per sub-clause (106) of section

2 of the said Act for the purposes of any of the provisions
of the said Act for the month of January, 2020 and February,
2020 as below:-
(a) January, 2020: 1st January, 2020 to 25th January, 2020;
(b) February, 2020: 26th January, 2020 to 29th February, 2020;
(ii) irrespective of the particulars of tax charged in the invoices, or in
other like documents, raised from the 26th January, 2020 till the
transition date, pay the appropriate applicable tax in the return
under section 39 of the said Act;
(iii) who have registered Goods and Services Tax Identification
Number (GSTIN) in the erstwhile Union territory of Daman and
Diu and the erstwhile Union territory of Dadra and Nagar Haveli
till the 25th day of January, 2019 have an option to transfer
the balance of input tax credit (ITC) after the filing of the return
for January, 2020, from the registered Goods and Services Tax
Identification Number (GSTIN) in the erstwhile Union territory of
Daman and Diu to the registered GSTIN in the new Union territory
of Daman and Diu and Dadra and Nagar Haveli by following the
procedure as below:-
(a) the said class of persons shall intimate the jurisdictional
tax officer of the transferor and the transferee regarding
the transfer of ITC, within one month of obtaining new
registration;
(b) the ITC shall be transferred on the basis of the balance
in the electronic credit ledger upon filing of the return in the
erstwhile Union territory of Daman and Diu, for the tax period
immediately before the transition date;
(c) the transfer of ITC shall be carried out through the return
under section 39 of the said Act for the tax period
immediately before the transition date and the transferor
GSTIN shall debit the said ITC from its electronic credit
ledger in Table 4(B)(2) of FORM GSTR-3B and the
transferee GSTIN shall credit the equal amount of ITC in its
electronic credit ledger in Table 4(A)(5) of FORM GSTR-3B.
3. The balance of Union territory taxes in electronic credit ledger
of the said class of persons, whose principal place of business lies in
the Union territory of Daman and Diu, as on the 25th day of January,
N-151 LEGAL UPDATES 2020

2020, shall be transferred as balance of Union territory tax in the electronic

credit ledger.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification providing special procedure for corporate debtors

undergoing the corporate insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016.
Notification No. 11/2020-Central Tax

F.No.20/06/03/2020-GST New Delhi, the 21st March, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 148 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter
referred to as the said Act), the Government, on the recommendations
of the Council, hereby notifies those registered persons(hereinafter
referred to as the erstwhile registered person), who are corporate debtors
under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of
2016), undergoing the corporate insolvency resolution process and the
management of whose affairs are being undertaken by interim resolution
professionals (IRP) or resolution professionals (RP), as the class of
persons who shall follow the following special procedure, from the date of
the appointment of the IRP/RP till the period they undergo the corporate
insolvency resolution process, as mentioned below.
2. Registration.- The said class of persons shall, with effect from the
date of appointment of IRP / RP, be treated as a distinct person of the
corporate debtor, and shall be liable to take a new registration (hereinafter
referred to as the new registration)in each of the States or Union territories
where the corporate debtor was registered earlier, within thirty days of the
appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior
to the date of this notification, he shall take registration within thirty
days from the commencement of this notification, with effect from
date of his appointment as IRP/RP.
3. Return.-The said class of persons shall, after obtaining registration
file the first return under section 40 of the said Act, from the date on which
he becomes liable to registration till the date on which registration has
been granted.
N-152 DELHI SALES TAX CASES 2020

4. Input tax credit.-(1)The said class of persons shall, in his first

return, 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, subject to the
conditions of Chapter V of the said Act and the rules made thereunder,
except the provisions of sub-section (4) of section 16 of the said Act and
sub-rule (4) of rule 36 of the Central Goods and Service Tax Rules, 2017
(hereinafter referred to as the said rules).
(2) 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, subject to the conditions of Chapter V of the said Act and the rules
made thereunder, except the provisions of sub-rule (4) of rule 36 of the
said rules.
(5) 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.
Explanation.- For the purposes of this notification, 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).
Sd/-
(Pramod Kumar)
Director, Government of India

Notification waiving off the requirement for furnishing

FORM GSTR-1 or FORM GST CMP-08 for all tax periods of 2019-
20 for taxpayers who could not opt for availing the option of special
composition scheme under notification No. 2/2019-Central Tax (Rate)

Notification No. 12/2020-Central Tax

F.No.20/06/03/2020-GST New Delhi, the 21st March, 2020

G.S.R......(E).— In exercise of the powers conferred by section 148 of

the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
N-153 LEGAL UPDATES 2020

Government, on the recommendations of the Council, hereby makes the

following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax,
dated the 23rd April, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the
23rd April, 2019, namely:–

In the said notification, in paragraph 2, the following proviso shall be

inserted, namely: –

“Provided that the said persons who have, instead of furnishing the
statement containing the details of payment of self-assessed tax in
FORM GST CMP-08 have furnished a return in FORM GSTR-3B
under the Central Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said rules) for the tax periods in the financial
year 2019-20, such tax payers shall not be required to furnish the
statement in outward supply of goods or services or both in FORM
GSTR-1 of the said rules or the statement containing the details of
payment of self-assessed tax in FORM GST CMP-08 for all the tax
periods in the financial year 2019-20.”
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 21/2019 – Central Tax, dated

the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.322(E), dated the 23rd
April, 2019.

Notification exempting certain class of registered persons from issuing

e-invoices and extending the date for implementation of
e-invoicing to 01.10.2020.
Notification No. 13/2020-Central Tax

F. No.20/06/03/2020-GST New Delhi, the 21st March, 2020

G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4)
of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter
referred as said rules), the Government on the recommendations of the
Council, and in supersession of the notification of the Government of India
in the Ministry of Finance, Department of Revenue No. 70/2019 – Central
Tax, dated the 13th December, 2019, published in the Gazette of India,
N-154 DELHI SALES TAX CASES 2020

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926
(E), dated the 13th December, 2019, except as respects things done or
omitted to be done before such supersession, hereby notifies registered
person, other than those referred to in sub-rules (2), (3), (4) and (4A) of
rule 54 of the said rules, whose aggregate turnover in a financial year
exceeds one hundred crore rupees, as a class of registered person who
shall prepare invoice and other prescribed documents, 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.

2. This notification shall come into force from the 1st October, 2020.

Sd/-
(Pramod Kumar)
Director, Government of India

Notification exempting certain class of registered persons capturing

dynamic QR code and extending the date for implementation of
QR Code to 01.10.2020.
Notification No. 14/2020-Central Tax

F. No.20/06/03/2020-GST New Delhi, the 21st March, 2020

G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso

to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said rules), the Government, on the recommendations
of the Council, and in supersession of the notification of the Government
of India in the Ministry of Finance, Department of Revenue No. 72/2019
– Central Tax, dated the 13th December, 2019, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R 928(E), dated the 13th December, 2019, except as respects things
done or omitted to be done before such supersession, hereby notifies
that an invoice issued by a registered person, whose aggregate turnover
in a financial year exceeds five hundred crore rupees, other than those
referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and
registered person referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017, to an unregistered person (hereinafter referred to
as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick
Response (QR) code available to the recipient through a digital display,
such B2C invoice issued by such registered person containing cross-
N-155 LEGAL UPDATES 2020

reference of the payment using a Dynamic Quick Response (QR) code,

shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of October,
2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification extending 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.
Notification No. 15/2020-Central Tax

F. No CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).– In exercise of the powers conferred by sub-section

(1) of section 44 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereafter in this notification referred to as the said Act), read
with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on
the recommendations of the Council, hereby extends 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 till 30.06.2020.

Sd/-
(Pramod Kumar)
Director, Government of India

Notification making CGST (3rd Amendment) Rules, 2020.

Notification No. 16/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R……(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:-
N-156 DELHI SALES TAX CASES 2020

1. (1) These rules may be called the Central Goods and Services Tax
(Third 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 8, after sub-rule (4), the following sub-
rule shall be inserted, namely:-
“(4A) The applicant shall, while submitting an application under
sub-rule (4), with effect from 01.04.2020, undergo authentication
of Aadhaar number for grant of registration.”.
3. In the said rules, in rule 9, in sub-rule (1), with effect from 01.04.2020,
the following subrule shall be inserted, namely:-
“Provided that where a person, other than those notified under
sub-section (6D) of section 25, fails to undergo authentication of
Aadhaar number as specified in sub-rule (4A) of rule 8, then the
registration shall be granted only after physical verification of the
principle place of business in the presence of the said person, not
later than sixty days from the date of application, in the manner
provided under rule 25 and the provisions of sub-rule (5) shall not
be applicable in such cases.”.
4. In the said rules, for rule 25, the following rule shall be substituted,
namely:-
25. “Physical verification of business premises in certain
cases.-Where the proper officer is satisfied that the physical
verification of the place of business of a person is required due to
failure of Aadhaar authentication before the grant of registration, or
due to any other reason after the grant of registration, he may get
such verification of the place of business, in the presence of the
said person, done and the verification report along with the other
documents, including photographs, shall be uploaded in FORM
GST REG-30 on the common portal within a period of fifteen
working days following the date of such verification.”.
5. In the said rules, in rule 43, in sub-rule (1) with effect from the 1st
April, 2020,-
(a) for clause (c), the following clause shall be substituted, namely:-
“c) the amount of input tax in respect of capital goods not covered
under clauses (a) and (b), denoted as ‘A’ being the amount of tax
N-157 LEGAL UPDATES 2020

as reflected on the invoice, shall credit directly to the electronic

credit ledger and the validity of the useful life of such goods shall
extend upto five years from the date of the invoice for such goods:

Provided that where any capital goods earlier covered

under clause (a) is subsequently covered under this clause,
input tax in respect of such capital goods denoted as ‘A’
shall be credited to the electronic credit ledger subject to
the condition that the ineligible credit attributable to the
period during which such capital goods were covered by
clause (a),denoted as, ‘Tie’, shall be calculated at the rate
of five percentage points for every quarter or part thereof
and added to the output tax liability of the tax period in
which such credit is claimed:
Provided further that the amount, ‘Tie’ shall be computed
separately for input tax credit of central tax, State tax,
Union territory tax and integrated tax and declared in
FORM GSTR-3B.

Explanation.- An item of capital goods declared under clause (a)

on its receipt shall not attract the provisions of sub-section (4) of
section 18, if it is subsequently covered under this clause.”

(b) for clause (d), the following clause shall be substituted, namely:-
“the aggregate of the amounts of ‘A’ credited to the electronic credit
ledger under clause (c) in respect of common capital goods whose
useful life remains during the tax period, to be denoted as,‘Tc’,
shall be the common credit in respect of such capital goods:
Provided that where any capital goods earlier covered under clause
(b) are subsequently covered under clause (c), the input tax credit
claimed in respect of such capital good(s) shall be added to arrive
at the aggregate value, ‘Tc’;”;
(c) in clause (e), the following Explanation shall be inserted, namely:-
“Explanation.- For the removal of doubt, it is clarified that useful
life of any capital goods shall be considered as five years from the
date of invoice and the said formula shall be applicable during the
useful life of the said capital goods.”;
(d) clause (f) shall be omitted.
6. In the said rules, in rule 80, in sub-clause (3), the following proviso
shall be inserted, namely:-
N-158 DELHI SALES TAX CASES 2020

“Provided that every registered person whose aggregate turnover

during the financial year 2018-2019 exceeds five crore rupees
shall get his accounts audited as specified under sub-section
(5) of section 35 and he shall furnish a copy of audited annual
accounts and a reconciliation statement, duly certified, in FORM
GSTR-9C for the financial year 2018-2019, electronically through
the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”.

7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule
shall be inserted, namely:-

“(4A) Where a registered person has claimed refund of any amount

paid as tax wrongly paid or paid in excess for which debit has been
made from the electronic credit ledger, the said amount, if found
admissible, shall be re-credited to the electronic credit ledger by
the proper officer by an order made in FORM GST PMT-03.”.

8. In the said rules, in rule 89, in sub-rule (4), for clause (C), the
following clause shall be substituted, namely:-

‘(C) “Turnover of zero-rated supply of goods” means the value of

zero-rated supply of goods made during the relevant period without
payment of tax under bond or letter of undertaking or the value
which is 1.5 times the value of like goods domestically supplied by
the same or, similarly placed, supplier, as declared by the supplier,
whichever is less, other than the turnover of supplies in respect of
which refund is claimed under sub-rules (4A) or (4B) or both;”.
9. In the said rules, in rule 92,-

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A)Where, upon examination of the application of refund of any

amount paid as tax other than the refund of tax paid on zero-rated
supplies or deemed export, the proper officer is satisfied that a
refund under sub-section (5) of section 54 of the Act is due and
payable to the applicant, he shall make an order in FORM RFD-06
sanctioning the amount of refund to be paid, in cash, proportionate
to the amount debited in cash against the total amount paid for
discharging tax liability for the relevant period, mentioning therein
the amount adjusted against any outstanding demand under the
Act or under any existing law and the balance amount refundable
and for the remaining amount which has been debited from the
electronic credit ledger for making payment of such tax, the proper
N-159 LEGAL UPDATES 2020

officer shall issue FORM GST PMT-03 re-crediting the said amount
as Input Tax Credit in electronic credit ledger.”;

(b) in sub-rule (4), after the words, brackets and figure “amount
refundable under sub-rule(1)”, the words, brackets, figure and letter “or
sub-rule (1A)”, shall be inserted;

(c) in sub-rule (5), after the words, brackets and figure “amount
refundable under sub-rule (1)”, the words, figures and letter “or sub-rule
(1A)”, shall be inserted.

10. In the said rules, in rule 96, in sub-rule (10),in clause (b) with effect
from the 23rd October, 2017, the following Explanation shall be inserted,
namely,-

“Explanation.- For the purpose of this sub-rule, the benefit of the

notifications mentioned therein shall not be considered to have
been availed only where the registered person has paid Integrated
Goods and Services Tax and Compensation Cess on inputs and
has availed exemption of only Basic Customs Duty (BCD) under
the said notifications.”.

11. In the said rules, after rule 96A, the following rule shall be inserted,
namely:-

“96B. Recovery of refund of unutilised input tax credit or

integrated tax paid on export of goods where export proceeds
not realised. –(1) Where any refund of unutilised input tax credit
on account of export of goods or of integrated tax paid on export
of goods has been paid to an applicant but the sale proceeds in
respect of such export goods have not been realised, in full or in
part, in India within the period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), including any extension of
such period, the person to whom the refund has been made shall
deposit the amount so refunded, to the extent of nonrealisation of
sale proceeds, along with applicable interest within thirty days of
the expiry of the said period or, as the case may be, the extended
period, failing which the amount refunded shall be recovered in
accordance with the provisions of section 73 or 74 of the Act, as
the case may be, as is applicable for recovery of erroneous refund,
along with interest under section 50:

Provided that where sale proceeds, or any part thereof, in respect

of such export goods are not realised by the applicant within the
period allowed under the Foreign Exchange Management Act,
N-160 DELHI SALES TAX CASES 2020

1999 (42 of 1999), but the Reserve Bank of India writes off the
requirement of realisation of sale proceeds on merits, the refund
paid to the applicant shall not be recovered.

(2) Where the sale proceeds are realised by the applicant, in full
or part, after the amount of refund has been recovered from him
under sub-rule (1) and the applicant produces evidence about
such realisation within a period of three months from the date
of realisation of sale proceeds, the amount so recovered shall
be refunded by the proper officer, to the applicant to the extent
of realisation of sale proceeds, provided the sale proceeds have
been realised within such extended period as permitted by the
Reserve Bank of India.”.

12. In the said rules, in rule 141, in sub-rule (2), for the word
“Commissioner”. the words “proper officer” shall be substituted.

13. In the said rules, in FORM GST RFD-01, after the declaration
under rule 89(2)(g), the following undertaking shall be inserted, namely:-

“UNDERTAKING
I hereby undertake to deposit to the Government the amount of
refund sanctioned along with interest in case of non-receipt of
foreign exchange remittances as per the proviso to section 16 of
the IGST Act, 2017 read with rule 96B of the CGST Rules, 2017.

Signature-

Name –

Designation / Status”.
Sd/-
(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.
08/2020 - Central Tax, dated the 02nd March, 2020, published vide number
G.S.R. 147 (E), dated the 02nd March, 2020.
N-161 LEGAL UPDATES 2020

Notification specifying the class of persons who shall be

exempted from aadhar authentication.
Notification No. 17/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6D)

of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government, on the recommendations of the Council, hereby
notifies that the provisions of sub-section (6B) or sub-section (6C) of the
said Act 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.

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

Sd/-
(Pramod Kumar)
Director, Government of India

Notification notifying the date from which an individual shall

undergo authentication of Aadhaar number in order to be
eligible for registration.
Notification No. 18/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6B)

of section 25 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the Council,
hereby 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:
N-162 DELHI SALES TAX CASES 2020

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.

2. This notification shall come into effect from the 1st day of April,
2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification specifying class of persons, other than individuals

who shall undergo authentication of Aadhaar number
in order to be eligible for registration.
Notification No. 19/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6C)

of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government, on the recommendations of the Council, hereby
notifies the date of coming into force of this notification as the date, from
which the -

(a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of an Hindu undivided family,

shall undergo authentication of possession 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 under
GST:

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.

2. This notification shall come into effect from the 1st day of April,
2020.
Sd/-
(Pramod Kumar)
Director, Government of India
N-163 LEGAL UPDATES 2020

Notification extending 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 July, 2019 to October, 2019 and November,
2019 to February, 2020 upto 24.03.2020.
Notification No. 20/2020-Central Tax

F.No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by sub-section (6)

of section 39 read with section 168 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act), the Commissioner hereby makes the following further amendment
in notification of the Government of India in the Ministry of Finance
(Department of Revenue), No.26/2019 – Central Tax, dated the 28th June,
2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R.452(E), dated the 28th June, 2019,
namely:–

In the said notification, in the first paragraph, for the second and third
proviso, the following provisos shall be substituted, namely: –

“Provided further that the return by a registered person, required

to deduct tax at source under the provisions of section 51 of the
said Act in FORM GSTR-7 of the Central Goods and Services Tax
Rules, 2017 under sub-section (3) of section 39 of the said Act read
with rule 66 of the Central Goods and Services Tax Rules, 2017, 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:

Provided also that the return by a registered person, required to

deduct tax at source under the provisions of section 51 of the said
Act in FORM GSTR-7 of the Central Goods and Services Tax Rules,
2017 under sub-section (3) of section 39 of the said Act read with
rule 66 of the Central Goods and Services Tax Rules, 2017, 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.”
N-164 DELHI SALES TAX CASES 2020

2. This notification shall be deemed to have come into force with effect
from the 20th Day of December, 2019.

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 26/2019 – Central Tax, dated the
28th June, 2019 was published in the Gazette of India, Extraordinary vide
number G.S.R. 452(E), dated the 28th June, 2019 and was last amended
by notification No. 78/2019 – Central Tax, dated the 26th December,
2019, published in the Gazette of India, Extraordinary vide number G.S.R.
957(E), dated the 26th December, 2019.

Notification extending due date for furnishing of 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 24.03.2020.
Notification No. 21/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 148 of

the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), the Central Government,
on the recommendations of the Council, hereby makes the following
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 45/2019 – Central Tax, dated the
09th October, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 768 (E), dated the 09th
October, 2019, namely:–

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
N-165 LEGAL UPDATES 2020

Services Tax Rules, 2017 effected during the quarter October-

December, 2019 till 24th March, 2020.”.

2. This notification shall be deemed to come into force with effect from
the 31st Day of January, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 45/2019 – Central Tax, dated the
09th October, 2019 was published in the Gazette of India, Extraordinary
vide number G.S.R. 768(E), dated the 09th October, 2019.

Notification extending 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 Rs. 1.5 crore rupees in the preceding financial year or
current financial year, for the months of October, 2019 and
November, 2019 to February, 2020 till 24.03.2020.
Notification No. 22/2020-Central Tax, dt. 23.03.2020

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by second proviso

to sub-section (1) of section 37 read with section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
referred to as the said Act), the Commissioner, on the recommendations of
the Council, hereby makes the following further amendment in notification
of the Government of India in the Ministry of Finance (Department of
Revenue), No.46/2019 – Central Tax, dated the 9th October, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R.769(E), dated the 09th October, 2019,
namely:–
i. In the said notification, in the first paragraph, for the first proviso,
the following proviso shall be substituted, namely: –
“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
N-166 DELHI SALES TAX CASES 2020

of more than 1.5 crore rupees in the preceding financial year

or current financial year, for the month of October, 2019 till
24th March, 2020.”.
ii. In the said notification, in the first paragraph, after the second
proviso, the following proviso shall be inserted, namely: –
“Provided that for registered persons whose principal place of
business is in the Union territory of Jammu and Kashmir or the
Union territory of Ladakh, 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 the months of
November, 2019 to February, 2020 till 24th March, 2020.”.
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 46/2019 – Central Tax, dated the
09th October, 2019 was published in the Gazette of India, Extraordinary
vide number G.S.R. 769(E), dated the 9th October, 2019 and was last
amended by notification No. 76/2019 – Central Tax, dated the 26th
December, 2019, published in the Gazette of India, Extraordinary vide
number G.S.R. 955(E), dated the 26th December, 2019

Notification extending 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 24.03.2020.
Notification No. 23/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by second proviso

to sub-section (1) of section 37 read with section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
N-167 LEGAL UPDATES 2020

referred to as the said Act), the Commissioner, on the recommendations of

the Council, hereby makes the following further amendment in notification
of the Government of India in the Ministry of Finance (Department of
Revenue), No.28/2019 – Central Tax, dated the 28th June, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.454(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, for the first proviso, the
following proviso shall be substituted, namely: –
“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.”
2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 28/2019 – Central Tax, dated the
28th June, 2019 was published in the Gazette of India, Extraordinary vide
number G.S.R. 454(E), dated the 28th June, 2019 and was last amended
by notification No. 63/2019 – Central Tax, dated the 12th December, 2019,
published in the Gazette of India, Extraordinary vide number G.S.R907(E),
dated the 12th December, 2019.

Notification extending 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 24.03.2020.

Notification No. 24/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 148 of

the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
N-168 DELHI SALES TAX CASES 2020

in this notification referred to as the said Act), the Central Government,

on the recommendations of the Council, hereby makes the following
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 27/2019 – Central Tax, dated the
28th June, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 453 (E), dated the 28th
June, 2019, namely:–

In the said notification, in the second paragraph, for the first proviso,
the following proviso shall be substituted, namely: –

“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.”.

2. This notification shall be deemed to come into force with effect from
the 30th Day of November, 2019.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 27/2019 – Central Tax, dated the
28th June, 2019 was published in the Gazette of India, Extraordinary vide
number G.S.R. 453(E), dated the 28th June, 2019 and was last amended
by notification No. 52/2019 – Central Tax, dated the 14th November,
2019, published in the Gazette of India, Extraordinary vide number G.S.R.
846(E), dated the 14th November, 2019.

Notification extending 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 24.03.2020.
Notification No. 25/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the

Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule
N-169 LEGAL UPDATES 2020

(5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on
the recommendations of the Council, hereby makes the following further
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.44/2019 – Central Tax, dated the
09th October, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09th
October, 2019, namely:–

i. In the said notification, in the first paragraph, for the first proviso,
the following proviso shall be substituted, namely: –

“Provided that the return in FORM GSTR-3B of the said rules

for the months of October, 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.”

ii. In the said notification, in the first paragraph, after the fifth proviso,
the following proviso shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B of the said

rules for the months of November, 2019 to February, 2020 for
registered persons 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.”

2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 44/2019 – Central Tax, dated

the 09th October, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the
09th October, 2019 and was last amended by notification number 07/2020
– Central Tax, dated the 3rd February, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
83(E), dated the 3rd February, 2020.
N-170 DELHI SALES TAX CASES 2020

Notification extending due date for furnishing FORM GSTR-3B 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, and providing that it shall be furnished electronically through
the common portal, on or before the 24.03.2020.

Notification No. 26/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the

Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule
(5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), the Commissioner, on
the recommendations of the Council, hereby makes the following further
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.29/2019 – Central Tax, dated the
28th June, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.455(E), dated the 28th June,
2019, namely:–

In the said notification, in the first paragraph, for the fourth proviso, the
following proviso shall be substituted, namely: –

“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.”

2. This notification shall be deemed to come into force with effect from
the 20th Day of December, 2019
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 29/2019 – Central Tax, dated the
28thJune, 2019 was published in the Gazette of India, Extraordinary vide
number G.S.R. 455(E), dated the 28th June, 2019 and was last amended
by notification No. 66/2019 – Central Tax, dated the 12th December,
2019 published in the Gazette of India, Extraordinary vide number G.S.R.
910(E), dated the 12th December, 2019.
N-171 LEGAL UPDATES 2020

Notification prescribing special procedure and due dates 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.
Notification No. 27/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R......(E).— In exercise of the powers conferred by section 148 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this notification referred to as the said Act), the Central Government, on the
recommendations of the Council, hereby notifies the 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.
The said registered persons 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 as specified
in column (2) of the Table below till the time period as specified in the
corresponding entry in column (3) of the said Table, namely:-
Table

Sl. Quarter for which details in Time period for furnishing details in
No. FORM GSTR-1 are furnished FORM GSTR-1

(1) (2) (3)

1 April, 2020 to June, 2020 31stJuly, 2020

2 July, 2020 to September, 2020 31st October, 2020

The time limit for furnishing the details or return, as the case may be,
under sub-section (2) of section 38 of the said Act, for the months of April,
2020 to September, 2020 shall be subsequently notified in the Official
Gazette.

Sd/-
(Pramod Kumar)
Director, Government of India
N-172 DELHI SALES TAX CASES 2020

Notification prescribing 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 as 11th day of the month
succeeding such month.

Notification No. 28/2020-Central Tax

F. No.CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020

G.S.R......(E). - In exercise of the powers conferred by the second

proviso to sub-section (1) of section 37 read with section 168 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
referred to as the said Act), the Commissioner, on the recommendations
of the Council, hereby extends 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.

2. The time limit for furnishing the details or return, as the case may
be, under sub-section (2) of section 38 of the said Act, for the months of
April,2020 to September, 2020 shall be subsequently notified in the Official
Gazette.

Sd/-
(Pramod Kumar)
Director, Government of India

Notification prescribing return in FORM GSTR-3B of CGST Rules,

2017 along with due dates of furnishing the said form for April, 2020 to
September, 2020 as 20th day of the month succeeding such month.
Notification No. 29/2020-Central Tax
F. No. CBEC-20/06/04/2020-GST New Delhi, the 23rd March, 2020
G.S.R...(E).- In exercise of the powers conferred by section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this
N-173 LEGAL UPDATES 2020

notification referred to as the said Act), read with sub-rule (5) of rule 61 of the
Central Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules), the Commissioner, on the recommendations
of the Council, hereby specifies that the return in 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:

Provided that, 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 the States of 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,
the return in FORM GSTR-3B of the said rules for the months of April, 2020
to September, 2020 shall be furnished electronically through the common
portal, on or before the twenty-second day of the month succeeding such
month:

Provided further that, 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 the States of 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, the return in FORM GSTR-3B of the said
rules for the months of April, 2020 to September, 2020 shall be furnished
electronically through the common portal, on or before the twenty-fourth
day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM

GSTR-3B. – Every registered person furnishing the return in FORM
GSTR-3B of the said rules shall, subject to the provisions of section 49 of
the said Act, discharge his liability towards tax by debiting the electronic
cash ledger or electronic credit ledger, as the case may be and his liability
towards interest, penalty, fees or any other amount payable under the said
Act by debiting the electronic cash ledger, not later than the last date, as
specified in the first paragraph, on which he is required to furnish the said
return.

Sd/-
(Pramod Kumar)
Director, Government of India
N-174 DELHI SALES TAX CASES 2020

Notification making CGST (Fourth Amendment) Rules, 2020 in order to

allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and
to allow cumulative application of condition in rule 36(4) for the period
February 2020 to August 2020, in September, 2020 return
Notification No. 30/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R…(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, on the recommendations of the Council, 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
(Fourth Amendment) Rules, 2020.
(2) Save as otherwise provided, 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), with effect from the 31st March, 2020, in sub-
rule (3) of rule 3, the following proviso shall be inserted, namely:-
“Provided that any registered person who opts to pay tax under
section 10 for the financial year 2020-21 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through
electronic verification code, on the common portal, either directly
or through a Facilitation Centre notified by the Commissioner, on
or before 30th day of June, 2020 and shall furnish the statement in
FORM GST ITC-03 in accordance with the provisions of sub-rule
(4) of rule 44 upto the 31st day of July, 2020.”.
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall
be inserted, namely:-
“Provided that the said condition shall apply cumulatively for the
period February, March, April, May, June, July and August, 2020
and the return in FORM GSTR-3B for the tax period September,
2020 shall be furnished with the cumulative adjustment of input tax
credit for the said months in accordance with the condition above.”.
Sd/-
(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.
N-175 LEGAL UPDATES 2020

3/2017-Central Tax, dated the 19th June, 2017, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification
No. 16/2020 - Central Tax, dated the 23rd March, 2020 published vide
number G.S.R. 199 (E), dated the 23rd March, 2020.

Notification providing relief by conditional lowering of interest rate for

tax periods of February, 2020 to April, 2020.
Notification No. 31/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R.....(E).—In exercise of the powers conferred by sub-section (1)

of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereafter in this notification referred to as the said Act), read with section
148 of the said Act, the Central Government, on the recommendations of
the Council, hereby makes the following amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.13/2017 – Central Tax, dated the 28th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 661(E), dated the 28th June, 2017, namely:–

In the said notification, in the first paragraph, the following provisos

shall be inserted, namely: –

“Provided that, the rate of interest per annum shall be as specified

in column (3) of the Table given below, for the class of registered
persons, mentioned in the corresponding entry in column (2) of
the said Table, who are required to furnish the returns in FORM
GSTR-3B, but fail to furnish the said return along with payment of
tax for the months mentioned in the corresponding entry in column
(4) of the said Table by the due date, but furnish the said return
according to the condition mentioned in the corresponding entry in
column (5) of the said Table, namely:--
Table
S. Class of Rate of interest Tax period Condition
No. registered
persons
(1) (2) (3) (4) (5)
1. Taxpayers having Nil for first 15 days February, If return in FORM GSTR-
an aggregate from the due date, 2020, 3B is furnished on or
turnover of more and 9 percent March 2020, before the 24th day of June,
than rupees 5 thereafter April, 2020 2020
crores in the
preceding year
N-176 DELHI SALES TAX CASES 2020

2 Taxpayers having Nil February, If return in FORM

an aggregate 2020, March, GSTR-3B is furnished on
turnover of more 2020 or before the 29th day of
than rupees 1.5 June, 2020
crores and up to
April, 2020 If return in FORM
rupees five crores
GSTR-3B is furnished on
in the preceding
or before the 30th day of
financial year
June, 2020
3. Taxpayers having Nil February, If return in FORM
anaggregate 2020 GSTR-3B is furnished on
turnover of up to or before the 30th day of
rupees 1.5 crores June, 2020
in the preceding
March, 2020 If return in FORM
financial year
GSTR-3B is furnished on
or before the 3rd day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is furnished on
or before the 6th day of
July, 2020.”.

2. This notification shall be deemed to have come into force with effect
from the 20th day of March, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 13/2017 – Central Tax, dated
the 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.661(E), dated the 28th
June, 2017.

Notification providing conditional waiver of late fee for delay in

furnishing returns in FORM GSTR-3B for tax periods of
February, 2020 to April, 2020.

Notification No. 32/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 128 of

the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this notification referred to as the said Act), read with section 148 of the
said Act, the Government, on the recommendations of the Council, hereby
makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 76/2018–
N-177 LEGAL UPDATES 2020

Central Tax, dated the 31st December, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.
1253(E), dated the 31st December, 2018, namely:–
In the said notification, after the second proviso, the following proviso
shall be inserted, namely: –
“Provided also that the amount of late fee payable under section
47 shall stand waived for the tax period as specified in column
(3) of the Table given below, for the class of registered persons
mentioned in the corresponding entry in column (2) of the said
Table, who fail to furnish the returns in FORM GSTR-3B by the
due date, but furnishes the said return according to the condition
mentioned in the corresponding entry in column (4) of the said
Table, namely:--.
Table

S. Class of registered persons Tax period Condition

No.
(1) (2) (3) (4)

1. Taxpayers having an February, 2020, If return in FORM

aggregate turnover of more March, 2020 and GSTR-3B is furnished
than rupees 5 crores in the April, 2020 on or before the 24th day
preceding financial year of June, 2020
2 Taxpayers having an F e b r u a r y, 2 0 2 0 If return in FORM
aggregate turnover of more and March, 2020 GSTR-3B is furnished
than Rs 1.5 cr & upto Rs 5 cr on or before the 29th day
in the preceding financial yr of June, 2020
April, 2020 If return in FORM
GSTR-3B is furnished
on or before the 30th day
of June, 2020
3. Taxpayers having an February, 2020 If return in FORM
aggregate turnover of up GSTR-3B is furnished
to rupees 1.5 crores in the on or before the 30th day
preceding financial year of June, 2020
March, 2020 If return in FORM
GSTR3-B is furnished
on or before the 3rd day
of July, 2020
April, 2020 If return in FORM
GSTR-3B is furnished
on or before the 6th day
of July, 2020.”.
N-178 DELHI SALES TAX CASES 2020

2. This notification shall be deemed to have come into force with effect
from the 20th day of March, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st

December, 2018 was published in the Gazette of India, Extraordinary,vide
number G.S.R. 1253(E), dated the 31st December, 2018.

Notification providing conditional waiver of late fee for delay in

furnishing outward statement in FORM GSTR-1 for tax periods of
February, 2020 to April, 2020.
Notification No. 33/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 128 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following further
amendment in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the
23rd January, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd
January, 2018, namely:–

In the said notification, after the third proviso, the following proviso
shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47
of the said Act shall stand waived for the months of March, 2020,
April, 2020 and May, 2020, and for the quarter ending 31st March,
2020, for the registered persons who fail to furnish the details of
outward supplies for the said periods in FORM GSTR-1 by the due
date, but furnishes the said details in FORM GSTR-1, on or before
the 30th day of June, 2020.”.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 4/2018– Central Tax, dated the 23rd
January, 2018, was published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd
N-179 LEGAL UPDATES 2020

January,2018 and was last amended by notification No. 4/2020- Central

Tax, dated the 10th January, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 26(E) dated the 10th January, 2020.

Notification extending due date of furnishing FORM GST CMP-08 for

the quarter ending March, 2020 till 07.07.2020 and filing
FORM GSTR-4 for FY 2020-21 till 15.07.2020.
Notification No. 34/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 148 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the
23rd April, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April,
2019, namely:–
In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted,
namely: –
“Provided that the said persons shall furnish a statement,
containing the details of payment of self-assessed tax in
FORM GST CMP-08 of the Central Goods and Services Tax
Rules, 2017, for the quarter ending 31st March, 2020, till the
7th day of July, 2020.”;
(ii) in the third paragraph, the following proviso shall be inserted,
namely: –
“Provided that the said persons shall furnish the return in
FORM GSTR-4 of the Central Goods and Services Tax Rules,
2017, for the financial year ending 31st March, 2020, till the
15th day of July, 2020.”.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 21/2019- Central Tax, dated the 23rd
April, 2019, published in the Gazette of India, Extraordinary, vide number
G.S.R. 322(E), dated the 23rd April, 2019 and was subsequently amended
N-180 DELHI SALES TAX CASES 2020

by notification No. 74/2019-Central Tax, dated the 26th December, 2019,

published in the Gazette of India, Extraordinary, vide number G.S.R.
953(E), dated the 26th December, 2019.

Seeks to extend due date of compliance which falls during the period
from “20.03.20 to 29.06.2020” till 30.06.2020 and to extend
validity of e-way bills.
Notification No. 35/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 168A

of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21
of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view
of the spread of pandemic COVID-19 across many countries of the world
including India, the Government, on the recommendations of the Council,
hereby notifies, as under,-
(i) where, any time limit for completion or compliance of any action,
by any authority or by any person, has been specified in, or
prescribed or notified under the said Act, which falls during the
period from the 20th day of March, 2020 to the 29th day of June,
2020, and where completion or compliance of such action has not
been made within such time, then, the time limit for completion or
compliance of such action, shall be extended upto the 30th day of
June, 2020, including for the purposes of--
(a) completion of any proceeding or passing of any order or
issuance of any notice, intimation, notification, sanction or
approval or such other action, by whatever name called, by
any authority, commission or tribunal, by whatever name
called, under the provisions of the Acts stated above; or
(b) filing of any appeal, reply or application or furnishing of any
report, document, return, statement or such other record,
by whatever name called, under the provisions of the Acts
stated above;
but, such extension of time shall not be applicable for the
compliances of the provisions of the said Act, as mentioned
below-
N-181 LEGAL UPDATES 2020

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50,
69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to
(d) above;
(ii) where an e-way bill has been generated under rule 138 of the
Central Goods and Services Tax Rules, 2017 and its period of
validity expires during the period 20th day of March, 2020 to 15th
day of April, 2020, the validity period of such e-way bill shall be
deemed to have been extended till the 30th day of April, 2020.
2. This notification shall come into force with effect from the 20th day of
March, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Seeks to extend due date for furnishing FORM GSTR-3B for supply
made in the month of May, 2020
Notification No. 36/2020-Central Tax

F. No. CBEC-20/06/04/2020-GST New Delhi, the 3rd April, 2020

G.S.R...(E).- In exercise of the powers conferred by section 168 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule
(5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said Rules), the Commissioner, on the
recommendations of the Council, hereby makes the following amendments
in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 29/2020 – Central Tax, dated the 23rd March,
2020, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub- section (i) vide number G.S.R. 212 (E), dated the 23rd March, 2020,
namely:–
In the said notification, in the first paragraph, after the second proviso,
the following provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of
more than rupees 5 crore rupees in the previous financial year, the
N-182 DELHI SALES TAX CASES 2020

return in FORM GSTR-3B of the said rules for the month of May,
2020 shall be furnished electronically through the common portal,
on or before the 27th June, 2020:
Provided also that, 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 the States of 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, the return in FORM GSTR-3B
of the said rules for the month of May, 2020 shall be furnished
electronically through the common portal, on or before the 12th day
of July, 2020:
Provided also that, 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 the States of 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, the return in FORM GSTR-3B of the said rules for the
month of May, 2020 shall be furnished electronically through the
common portal, on or before the 14th day of July, 2020.”.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 29/2020 – Central Tax, dated
the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the 23rd
March, 2020.

Notification enforcing provisions of Rule 87(13) and

FORM GST PMT-09 of the CGST Rules, 2017
Notification No. 37/2020 – Central Tax

F.No. CBEC-20/06/09/2019-GST New Delhi, the 28th April, 2020

G.S.R. ….(E).- In exercise of the powers conferred by section 164 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) read with clause
© of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth
N-183 LEGAL UPDATES 2020

Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide

notification No. 31/2019-Central Tax, dated the 28th June, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 457€, dated the 28th June, 2019, the Government,
hereby appoints the 21st day of April, 2020, as the date from which the said
provisions of the rules, shall come into force.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification amending by CGST Rules by

CGST (Fifth Amendment) Rules, 2020

Notification No. 38/2020 – Central Tax

[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 5th May, 2020

G.S.R…(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, on the recommendations of the Council, 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
(Fifth Amendment) Rules, 2020.

(2) Save as otherwise provided, 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), with effect from the 21st April, 2020, in rule
26 in sub-rule (1), after the proviso, following proviso shall be inserted,
namely: -

“Provided further that a registered person registered under

the provisions of the Companies Act, 2013 (18 of 2013) shall,
during the period from the 21st day of April, 2020 to the 30th day
of June, 2020, also be allowed to furnish the return under section
39 in FORM GSTR-3B verified through electronic verification code
(EVC).”.
N-184 DELHI SALES TAX CASES 2020

3. In the said rules, after rule 67, with effect from a date to be notified
later, the following rule shall be inserted, namely: -

“67A. Manner of furnishing of return by short messaging

service facility.- Notwithstanding anything contained in this
Chapter, for a registered person who is required to furnish a Nil
return under section 39 in FORM GSTR-3B for a tax period, any
reference to electronic furnishing shall include furnishing of the
said return through a short messaging service using the registered
mobile number and the said return shall be verified by a registered
mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return shall mean
a return under section 39 for a tax period that has nil or no entry in
all the Tables in FORM GSTR-3B.”.
Sd/-
(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, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification
No. 30/2020 - Central Tax, dated the 3rd April, 2020, published vide number
G.S.R. 230 (E), dated the 3rd April, 2020.Notification amending special
procedure for Corporate Debtors undergoing the corporate insolvency
resolutions process under the Insolvency and Bankruptcy Code, 2016

Notification amending special procedure for corporate debtors

undergoing the corporate insolvency resolution process under the
Insolvency and Bankruptcy Code, 2016

Notification No. 39/2020 – Central Tax

[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 5th May, 2020
G.S.R.....(E).– In exercise of the powers conferred by section 148 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.11/2020- Central Tax, dated the
21st March, 2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 194(E), dated the 21st
March, 2020, namely:-
N-185 LEGAL UPDATES 2020

In the said notification

(i) in the first paragraph, the following proviso shall be inserted,

namely: -

“Provided that the said class of persons shall not include

those corporate debtors who have furnished the statements
under section 37 and the returns under section 39 of the said
Act for all the tax periods prior to the appointment of IRP/RP.”;

(ii) for the paragraph 2, with effect from the 21st March, 2020, the
following paragraph shall be substituted, namely: -

“2. Registration.- The said class of persons shall, with effect

from the date of appointment of IRP / RP, be treated as a
distinct person of the corporate debtor, and shall be liable to
take a new registration (hereinafter referred to as the new
registration)in each of the States or Union territories where
the corporate debtor was registered earlier, within thirty days
of the appointment of the IRP/RP or by 30th June, 2020,
whichever is later:.”.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification extending the validity of e-way bills which expire during

20.03.2020 to 15.04.2020 and generated till 24.03.2020 till 31.05.2020
Notification No. 40/2020 – Central Tax

[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 5th May, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 168A

of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section
21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the
Central Government, on the recommendations of the Council, hereby
makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.35/2020-
Central Tax, dated the 3rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
235(E), dated the 3rd April, 2020, namely:-
N-186 DELHI SALES TAX CASES 2020

In the said notification, in the first paragraph, in clause (ii), the following
proviso shall be inserted, namely: -

“Provided that where an e-way bill has been generated under rule
138 of the Central Goods and Services Tax Rules, 2017 on or
before the 24th day of March, 2020 and its period of validity expires
during the period 20th day of March, 2020 to the 15th day of April,
2020, the validity period of such e-way bill shall be deemed to have
been extended till the 31st day of May, 2020.”.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide notification No.
35/2020-Central Tax, dated the 3rd April, 2020, published vide number
G.S.R. 235(E), dated the 3rd April, 2020.

Notification extending due date for furnishing of Form

GSTR 9/9C for F.Y. 2018-19 till 30.09.2020
Notification No. 41/2020 – Central Tax
[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 5th May, 2020
G.S.R.....(E).– In exercise of the powers conferred by sub-section
(1) of section 44 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereafter in this notification referred to as the said Act), read
with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said rules), and in supersession of
notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as
respects things done or omitted to be done before such supersession, the
Commissioner, on the recommendations of the Council, hereby extends
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 till the 30th September,
2020.

Sd/-
(Pramod Kumar)
Director, Government of India
N-187 LEGAL UPDATES 2020

Notification extending due date for furnishing FORM GSTR-3B,

for registered persons of J&K and Ladakh

J&K Nov. 19 to Feb. 20 24.03.2020

Ladakh Nov. 19 & Dec. 19 24.03.2020
Ladakh Jan. 20 to Mar. 20 20.05.2020

Notification No. 42/2020 – Central Tax

[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 5th May, 2020

G.S.R.....(E).–In exercise of the powers conferred by section 168 of

the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-
rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017,
the Commissioner, on the recommendations of the Council, hereby makes
the following further amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.44/2019 –
Central Tax, dated the 9th October, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E),
dated the 9th October, 2019, namely:–

In the said notification, in the first paragraph, for the sixth proviso, the
following provisos shall be substituted, namely: –

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

Provided also that the return in FORM GSTR-3B of the said rules
for the months of November, 2019 to December, 2019 for registered
persons whose principal place of business is in the Union territory
of Ladakh, shall be furnished electronically through the common
portal, on or before the 24th March, 2020:

Provided also that the return in FORM GSTR-3B of the said rules
for the months of January, 2020 to March, 2020 for registered
persons whose principal place of business is in the Union territory
of Ladakh, shall be furnished electronically through the common
portal, on or before the 20th May, 2020.”.
N-188 DELHI SALES TAX CASES 2020

This notification shall be deemed to come into force with effect from the
24th Day of March, 2020

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 44/2019 – Central Tax, dated

the 09th October, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the
09th October, 2019 and was last amended by notification number 25/2020
– Central Tax, dated the 23rd March, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
208(E), dated the 23rd March, 2020.

Notification bringing into force Section 128 of Finance Act, 2020

in order to bring amendment in Section 140 of CGST Act
into force w.e.f. 01.07.2017.
Notification No. 43/2020 – Central Tax
[F. No. CBEC-20/06/04/2020-GST] New Delhi, the 16th May, 2020
G.S.R. ….(E).— In exercise of the powers conferred by sub-section
(2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this
notification referred to as the said Act), the Central Government hereby
appoints the 18th day of May, 2020, as the date on which the provisions of
section 128 of the said Act, shall come into force.

Sd/-
(Pramod Kumar)
Director, Government of India

Notification giving effect to the provisions of Rule 67A for furnishing a

NIL return in FORM GSTR-3B by SMS

Notification No. 44/2020 – Central Tax

[F. No. CBEC-20/06/16/2018-GST] New Delhi, the 8th June, 2020
G.S.R. ....(E).— In exercise of the powers conferred by section 164 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule
3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020
N-189 LEGAL UPDATES 2020

(hereinafter referred to as the rules), made vide notification No. 38/2020

– Central Tax, dated the 5th May, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
272(E), dated the 5th May, 2020, the Government, hereby appoints the 8th
day of June, 2020, as the date from which the said provisions of the rules,
shall come into force.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification extending the date for transition under GST on account of

merger of erstwhile Union Territories of Daman and Diu and
Dadar and Nagar Haveli.
Notification No. 45/2020 – Central Tax

[F. No. CBEC-20/06/16/2018-GST] New Delhi, the 09th June, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 148 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following
amendment in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.10/2020- Central Tax, dated the
21st March, 2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Subsection (i), vide number G.S.R. 193(E), dated the 21st
March, 2020, namely:-

In the said notification, in the first paragraph, for the figures, letters and
words “31st day of May, 2020”, the figures, letters and words “31st day of
July, 2020” shall be substituted.

2. This notification shall come into force with effect from the 31st day
of May, 2020.

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 10/2020-Central Tax, dated the

21st March, 2020, was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the
21st March, 2020.
N-190 DELHI SALES TAX CASES 2020

Notification extending period to pass order under Section 54(7)

of CGST Act till 30.06.2020 or in some cases 15-days thereafter
Notification No. 46/2020 – Central Tax

[F. No. CBEC-20/06/03/2020-GST] New Delhi, the 09th June, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 168A

of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21
of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view
of the spread of pandemic COVID-19 across many countries of the world
including India, the Government, on the recommendations of the Council,
hereby notifies that in cases where a notice has been issued for rejection
of refund claim, in full or in part and where the time limit for issuance of
order in terms of the provisions of sub-section (5), read with sub-section
(7) of section 54 of the said Act falls during the period from the 20th day
of March, 2020 to the 29th day of June, 2020, in such cases the time limit
for issuance of the said order shall be extended to fifteen days after the
receipt of reply to the notice from the registered person or the 30thday of
June, 2020, whichever is later

2. This notification shall come into force with effect from the 20th day
of March, 2020.

Sd/-
(Pramod Kumar)
Director, Government of India

Notification extending validity of e-way bills generated on or

before 24.03.2020 (whose validity expired on or after
20th day of March 2020) till 30.06.2020

Notification No. 47/2020 – Central Tax

[F.No CBEC-20/06/03/2020-GST] New Delhi, the 09th June, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 168A

of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section
21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017),
the Government, on the recommendations of the Council, hereby makes
N-191 LEGAL UPDATES 2020

the following further amendment in the notification of the Government of

India in the Ministry of Finance (Department of Revenue), No.35/2020-
Central Tax, dated the 3rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
235(E), dated the 3rd April, 2020, namely:-
In the said notification, in the first paragraph, in clause (ii), for the
proviso, the following proviso shall be substituted, namely: -
“Provided that where an e-way bill has been generated under rule
138 of the Central Goods and Services Tax Rules, 2017 on or
before the 24th day of March, 2020 and whose validity has expired
on or after the 20th March, 2020, the validity period of such e-way
bill shall be deemed to have been extended till the 30st day of
June, 2020.”.
2. This notification shall come into force with effect from the 31st day
of May, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) No. 35/2020-Central Tax,
dated the 3rd April, 2020 vide number G.S.R. 235(E), dated the 3rd April,
2020 and was last amended by notification No. 40/2020 – Central Tax,
dated the 5th May, 2020, published in the Gazette of India, Extraordinary
vide number G.S.R. 274(E), dated the 5th May, 2020.

Notification amending Rule 26(1) through CGST

(Sixth Amendment) Rules, 2020

Notification No. 48 /2020 – Central Tax

[F. No. CBEC-20/06/08/2020-GST] New Delhi, the 19th June, 2020

G.S.R…(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, on the recommendations of the Council, 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
(Sixth Amendment) Rules, 2020.
(2) They shall come into force on 27th day of May, 2020.
N-192 DELHI SALES TAX CASES 2020

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), in rule 26 in sub-rule (1), for the second
proviso, following provisos shall be substituted, namely: -
“Provided further that a registered person registered under the
provisions of the Companies Act, 2013 (18 of 2013) shall, during
the period from the 21st day of April, 2020 to the 30th day of
September, 2020, also be allowed to furnish the return under section
39 in FORM GSTR-3B verified through electronic verification code
(EVC).
Provided also that a registered person registered under the
provisions of the Companies Act, 2013 (18 of 2013) shall, during
the period from the 27th day of May, 2020 to the 30th day of
September, 2020, also be allowed to furnish the details of outward
supplies under section 37 in FORM GSTR-1 verified through
electronic verification code (EVC).”.
Sd/-
(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, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide
notification No. 38/2020 - Central Tax, dated the 5th May, 2020, published
vide number G.S.R. 272 (E), dated the 5th May, 2020.

Notification bringing into force Sections 118, 125, 129 & 130 of
Finance Act, 2020 in order to bring amendments to
Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Notification No. 49/2020 – Central Tax

[F. No. CBEC- 20/06/09/2019-GST] New Delhi, the 24th June, 2020
G.S.R. …. (E).— In exercise of the powers conferred by sub-section
(2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred
to as the said Act), the Central Government hereby appoints the 30th day
of June, 2020, as the date on which the provisions of sections 118, 125,
129 and 130 of the said Act, shall come into force.

Sd/-
(Pramod Kumar)
Director to the Government of India
N-193 LEGAL UPDATES 2020

Notification making CGST (Seventh Amendment) Rules, 2020

amending Rule 7 of CGST Rules

Notification No. 50/2020 – Central Tax

[F. No. CBEC-20/06/09/2019-GST] New Delhi, the 24th June, 2020

G.S.R (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, on the recommendations of the Council, 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
(Seventh Amendment) Rules, 2020.
(2) They shall come into force with effect from the 01st day of April,
2020.
2. In the Central Goods and Services Tax Rules, 2017, in rule 7, for the
Table, the following Table shall be substituted, namely:-

Sl. Section under which Category of registered persons Rate of tax

No. composition levy is
opted

(1) (1A) (2) (3)

1. Sub-sections (1) and (2) Manufacturers, other than half per cent. of the
of section 10 manufacturers of such goods as may turnover in the State or
be notified by the Government Union territory

2. Sub-sections (1) and (2) Suppliers making supplies referred two and a half per cent.
of section 10 to in clause (b) of paragraph 6 of of the turnover in the
Schedule II State or Union territory

3. Sub-sections (1) and (2) Any other supplier eligible for half per cent. of the
of section 10 composition levy under sub-sections turnover of taxable
(1) and (2) of section 10 supplies of goods and
services in the State or
Union territory

4. Sub-section (2A) of Registered persons not eligible three per cent. of the
section 10 under the composition levy under turnover of taxable
subsections (1) and (2), but eligible supplies of goods and
to opt to pay tax under sub-section services in the State or
(2A), of section 10 Union territory.’’.

Sd/-
(Pramod Kumar)
Director, Government of India
N-194 DELHI SALES TAX CASES 2020

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, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide
notification No. 48/2020 - Central Tax, dated the 19th June, 2020 published
vide number G.S.R. 394 (E), dated the 19th June, 2020.

Notification providing relief by lowering of interest rate

for a prescribed time for tax periods from
February, 2020 to July, 2020.

Notification No. 51/2020 – Central Tax

[F. No. CBEC-20/06/09/2019-GST] New Delhi, the 24th June, 2020

G.S.R.....(E).—In exercise of the powers conferred by sub-section

(1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of
2017) read with section 148 of the said Act, the Central Government, on
the recommendations of the Council, hereby makes the following further
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.13/2017 – Central Tax, dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th
June, 2017, namely:–

In the said notification, in the first paragraph, for the first proviso, the
following proviso shall be substituted, namely : –

“Provided that the rate of interest per annum shall be as specified

in column (3) of the Table given below for the period mentioned
therein, for the class of registered persons mentioned in the
corresponding entry in column (2) of the said Table, who are
required to furnish the returns in FORM GSTR-3B, but fail to furnish
the said return along with payment of tax for the months mentioned
in the corresponding entry in column (4) of the said Table by the
due date, namely:--
N-195 LEGAL UPDATES 2020

Table

Sl. Class of registered persons Rate of interest Tax period

No.

(1) (2) (3) (4)

1. Taxpayers having an Nil for first 15 days from the February, 2020,
aggregate turnover of more due date, and 9 per cent March 2020,
than rupees 5 crores in the thereafter till 24th day of April, 2020
preceding financial year June, 2020

2. Taxpayers having an Nil till the 30th day of February, 2020

aggregate turnover of June, 2020, and 9 per cent
up to rupees 5 crores in thereafter till the 30th day of
the preceding financial September, 2020
year, whose principal
place of business is in the Nil till the 3rd day of July, March, 2020
States of Chhattisgarh, 2020, and 9 per cent
Madhya Pradesh, Gujarat, thereafter till the 30th day of
Maharashtra, Karnataka, September, 2020
Goa, Kerala, Tamil Nadu,
Telangana or Andhra Pradesh Nil till the 6th day of July, April, 2020
or the Union territories of 2020, and 9 per cent
Daman and Diu and Dadra and thereafter till the 30th day of
Nagar Haveli, Puducherry, September, 2020
Andaman and Nicobar
Nil till the 12th day of May, 2020
Islands and Lakshadweep
September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020

Nil till the 23rd day of June, 2020

September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020

Nil till the 27th day of July, 2020

September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020

3. Taxpayers having an Nil till the 30th day of February, 2020

aggregate turnover of up June, 2020, and 9 per cent
to rupees 5 crores in the thereafter till the 30th day of
preceding financial year, September, 2020
whose principal place of
Nil till the 5th day of July, March, 2020
business is in the States of
2020, and 9 per cent
Himachal Pradesh, Punjab,
thereafter till the 30th day of
Uttarakhand, Haryana,
September, 2020
N-196 DELHI SALES TAX CASES 2020

Nil till the 9th day of July, April, 2020

2020, and 9 per cent
thereafter till the 30th day of
September, 2020
Nil till the 15th day of May, 2020
September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020
Nil till the 25th day of June, 2020
September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020
Nil till the 29th day of July, 2020.”.
September, 2020, and 9 per
cent thereafter till the 30th
day of September, 2020

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 13/2017 – Central Tax, dated

the 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.661(E), dated the 28th
June, 2017 and was last amended vide notification number 31/2020 –
Central Tax, dated the 3rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.231(E),
dated the 3rd April, 2020.

Notification providing one time amnesty by lowering/waiving of

late fees for non furnishing of FORM GSTR-3B from July, 2017 to
January, 2020 and providing relief by conditional waiver of late fee
for delay in furnishing returns in FORM GSTR-3B for tax periods of
February, 2020 to July, 2020

Notification No. 52/2020 – Central Tax

[F. No. CBEC-20/06/09/2019-GST] New Delhi, the 24th June, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128
of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 148 of
N-197 LEGAL UPDATES 2020

the said Act, the Government, on the recommendations of the Council,

hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No. 76/2018– Central Tax, dated the 31st December, 2018, published in
the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 1253(E), dated the 31st December, 2018, namely :–

In the said notification,-

(i) in the third proviso, for the Table, the following Table shall be
substituted, namely : –

Table

Sl. Class of registered persons Tax period Condition

No.

(1) (2) (3) (4)

1. Taxpayers having an aggregate February, 2020, If return in FORM GSTR-

turnover of more than rupees 5 March, 2020 and 3B is furnished on or
crores in the preceding financial April, 2020 before the 24th day of
year June, 2020

2. Taxpayers having an aggregate February, 2020 If return in FORM GSTR-

turnover of up to rupees 5 crores in 3B is furnished on or
the preceding financial year, whose before the 30th day of
principal place of business is in the June, 2020
States of Chhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra, March, 2020 If return in FORM GSTR-
Karnataka, Goa, Kerala, Tamil 3B is furnished on or
Nadu, Telangana or Andhra before the 3rd day of July,
Pradesh or the Union territories 2020
of Daman and Diu and Dadra
and Nagar Haveli, Puducherry, April, 2020 If return in FORM GSTR-
Andaman and Nicobar Islands and 3B is furnished on or
Lakshadweep before the 6th day of July,
2020

May, 2020 If return in FORM GSTR-

3B is furnished on or
before the 12th day of
September, 2020

June, 2020 If return in FORM GSTR-

3B is furnished on or
before the 23rd day of
September, 2020

July, 2020 If return in FORM GSTR-

3B is furnished on or
before the 27th day of
September, 2020
N-198 DELHI SALES TAX CASES 2020

3. Taxpayers having an aggregate February, 2020 If return in FORM GSTR-

turnover of up to rupees 5 crores in 3B is furnished on or
the preceding financial year, whose before the 30th day of
principal place of business is in June, 2020
the States of Himachal Pradesh,
Punjab, Uttarakhand, Haryana, March, 2020 If return in FORM GSTR-
Rajasthan, Uttar Pradesh, Bihar, 3B is furnished on or
Sikkim, Arunachal Pradesh, before the 5th day of July,
Nagaland, Manipur, Mizoram, 2020
Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha or April, 2020 If return in FORM GSTR-
the Union territories of Jammu and 3B is furnished on or
Kashmir, Ladakh, Chandigarh and before the 9th day of July,
Delhi 2020

May, 2020 If return in FORM GSTR-

3B is furnished on or
before the 15th day of
September, 2020

June, 2020 If return in FORM GSTR-

3B is furnished on or
before the 25th day of
September, 2020

July, 2020 If return in FORM GSTR-

3B is furnished on or
before the 29th day of
September, 2020

(ii) after the third proviso, the following provisos shall be inserted,
namely: –

“Provided also that the total amount of late fee payable for a tax
period, under section 47 of the said Act shall stand waived which
is in excess of an amount of two hundred and fifty rupees for the
registered person who failed to furnish the return in FORM GSTR-
3B for the months of July, 2017 to January, 2020, by the due date
but furnishes the said return between the period from 01 st day of
July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in
the said return is nil, the total amount of late fee payable for a tax
period, under section 47 of the said Act shall stand waived for the
registered person who failed to furnish the return in FORM GSTR-
3B for the months of July, 2017 to January, 2020, by the due date
but furnishes the said return between the period from 01st day of
July, 2020 to 30th day of September, 2020.”.
Sd/-
(Pramod Kumar)
Director, Government of India
N-199 LEGAL UPDATES 2020

Note: The principal notification No. 76/2018-Central Tax, dated 31st

December, 2018 was published in the Gazette of India, Extraordinary,
vide number G.S.R. 1253(E), dated the 31st December, 2018 and was
last amended vide notification number 32/2020 – Central Tax, dated the
3rd April, 2020, published in the Gazette of India, Extraordinary, Part II,
Section 3, Subsection (i) vide number G.S.R.232 (E), dated the 3rd April,
2020.

Notification providing relief by waiver of late fee for delay in furnishing

outward statement in FORM GSTR-1 for the months March, 2020 to
June, 2020 for monthly filers and for quarters from January, 2020 to
June, 2020 for quarterly filers

Notification No. 53/2020 – Central Tax

New Delhi, the 24th June, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby makes the following further
amendment in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the
23rd January, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd
January, 2018, namely:–

In the said notification, for the third proviso, the following proviso shall
be substituted, namely: –

“Provided also that the amount of late fee payable under section
47 of the said Act shall stand waived for the registered persons
who fail to furnish the details of outward supplies for the months
or quarter mentioned in column (2) of the Table below in FORM
GSTR-1 by the due date, but furnishes the said details on or before
the dates mentioned in column (3) of the said Table:-

Sl. No. Month/ Quarter Dates

(1) (2) (3)

1. March, 2020 10th day of July, 2020

2. April, 2020 24th day of July, 2020

N-200 DELHI SALES TAX CASES 2020

3. May, 2020 28th day of July, 2020

4. June, 2020 05th day of August, 2020

5. January to March, 2020 17th day of July, 2020

6. April to June, 2020 03rd day of August, 2020.”.

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 4/2018– Central Tax, dated the
23rd January, 2018, was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the
23rd January, 2018 and was last amended by notification No. 33/2020-
Central Tax, dated the 3 rd April, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 233(E) dated the 3rd April, 2020.

Notification extending due date for furnishing FORM GSTR-3B for

supply made in the month of August, 2020 for taxpayers with
annual turnover upto Rs. 5 crore

Notification No. 54/2020 – Central Tax

[F. No. CBEC-20/06/09/2019-GST] New Delhi, the 24th June, 2020

G.S.R...(E).- In exercise of the powers conferred by section 168 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule
(5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter
in this notification referred to as the said Rules), the Commissioner, on
the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the
23rd March, 2020, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub- section (i) vide number G.S.R. 212 (E), dated the 23rd
March, 2020, namely:–
In the said notification, in the first paragraph, after the fifth proviso, the
following provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of
up to rupees five crore rupees in the previous financial year, whose
N-201 LEGAL UPDATES 2020

principal place of business is in the States of 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, the return in FORM GSTR-3B
of the said rules for the month of August, 2020 shall be furnished
electronically through the common portal, on or before the 1 st day
of October, 2020:
Provided also that, 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 the States of 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,
the return in FORM GSTR-3B of the said rules for the month of
August, 2020 shall be furnished electronically through the common
portal, on or before the 3 rd day of October, 2020.”.

Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 29/2020 – Central Tax, dated

the 23rd March, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the
23rd March, 2020 and was last amended vide notification number 36/2020
– Central Tax, dated the 3 rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.236(E),
dated the 3 rd April, 2020.

Notification extending due of compliance which falls during the

period from 20.03.2020 to 30.8-2020 till 31.08.2020

Notification No. 55/2020 – Central Tax

[F. No. CBEC-20/06/08/2020-GST] New Delhi, the 27th June, 2020
G.S.R.....(E).– In exercise of the powers conferred by section 168A
of the Central Goods and Services Tax Act, 2017 (12 of 2017), read
with section 20 of the Integrated Goods and Services Tax Act, 2017 (13
of 2017), and section 21 of the Union Territory Goods and Services Tax
N-202 DELHI SALES TAX CASES 2020

Act, 2017 (14 of 2017), the Government, on the recommendations of the

Council, hereby makes the following further amendment in the notification
of the Government of India in the Ministry of Finance (Department of
Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:-

In the said notification, in the first paragraph, in clause (i),--

(i) for the words, figures and letters “29th day of June, 2020”, the
words, figures and letters “30th day of August, 2020” shall be
substituted;

(ii) for the words, figures and letters “30th day of June, 2020”, the
words, figures and letters “31st day of August, 2020” shall be
substituted.
Sd/-
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 35/2020-Central Tax, dated the 3rd
April, 2020 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April,
2020 and was last amended by notification No. 47/2020 – Central Tax,
dated the 9th June, 2020, published in the Gazette of India, Extraordinary
vide number G.S.R. 362(E), dated the 9th June, 2020.

Notification extending period to pass order under section 54(7) of

CGST Act till 31.08.2020 or in some cases upto 15 days thereafter

Notification No. 56/2020 – Central Tax

[F. No. CBEC-20/06/08/2020-GST] New Delhi, the 27th June, 2020
G.S.R.....(E).– In exercise of the powers conferred by section 168A
of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),
and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14
of 2017), the Government, on the recommendations of the Council, hereby
makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.46/2020-
Central Tax, dated the 9 th June, 2020, published in the Gazette of India,
N-203 LEGAL UPDATES 2020

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.

361(E), dated the 9 th June, 2020, namely:-
In the said notification, in the first paragraph,--
(i) for the words, figures and letters “29th day of June, 2020”, the
words, figures and letters “30th day of August, 2020” shall be
substituted;
(ii) for the words, figures and letters “30th day of June, 2020”, the
words, figures and letters “31st day of August, 2020” shall be
substituted.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 46/2020-Central Tax, dated the 9

th June, 2020 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 361(E), dated the 9 th June,
2020.

Notification providing conditional waiver of late fees for the

periods from July 2017 to July 2020

Notification No. 57/2020 – Central Tax

[F. No. CBEC-20/06/08/2020-GST] New Delhi, the 30th June, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128
of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), read with section 148 of
the said Act, the Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No. 76/2018– Central Tax, dated the 31st December, 2018, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide
number G.S.R. 1253(E), dated the 31st December, 2018, namely :–
In the said notification, after the third proviso, the following provisos
shall be inserted, namely: –
“Provided also that for the class of registered persons mentioned
in column (2) of the Table of the above proviso, who fail to furnish
the returns for the tax period as specified in column (3) of the said
Table, according to the condition mentioned in the corresponding
entry in column (4) of the said Table, but furnishes the said return
N-204 DELHI SALES TAX CASES 2020

till the 30th day of September, 2020, the total amount of late fee
payable under section 47 of the said Act, shall stand waived which
is in excess of two hundred and fifty rupees and shall stand fully
waived for those taxpayers where the total amount of central tax
payable in the said return is nil:
Provided also that for the taxpayers having an aggregate turnover
of more than rupees 5 crores in the preceding financial year, who
fail to furnish the return in FORM GSTR-3B for the months of May,
2020 to July, 2020, by the due date but furnish the said return till
the 30th day of September, 2020, the total amount of late fee under
section 47 of the said Act, shall stand waived which is in excess of
two hundred and fifty rupees and shall stand fully waived for those
taxpayers where the total amount of central tax payable in the said
return is nil.”.
2. This notification shall be deemed to have come into effect from the
25th day of June, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st

December, 2018 was published in the Gazette of India, Extraordinary,
vide number G.S.R. 1253(E), dated the 31st December, 2018 and was
last amended vide notification number 52/2020 – Central Tax, dated the
24th June, 2020, published in the Gazette of India, Extraordinary, Part II,
Section 3, Subsection (i) vide number G.S.R.405 (E), dated the 24th June,
2020.

Notification making CGST (8th Amendment) Rules, 2020

Notification No. 58/2020 – Central Tax

[F. No. CBEC-20/06/08/2020-GST] New Delhi, the 1st July, 2020
G.S.R…(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, on the recommendations of the Council, 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
(Eighth Amendment) Rules, 2020.
(2) They shall come into force from 1st July,2020.
N-205 LEGAL UPDATES 2020

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), for the rule 67A, the following rule shall be
substituted, namely:-
“67A. Manner of furnishing of return or details of outward
supplies by short messaging service facility.- Notwithstanding
anything contained in this Chapter, for a registered person who is
required to furnish a Nil return under section 39 in FORM GSTR-
3B or a Nil details of outward supplies under section 37 in FORM
GSTR-1 for a tax period, any reference to electronic furnishing
shall include furnishing of the said return or the details of outward
supplies through a short messaging service using the registered
mobile number and the said return or the details of outward
supplies shall be verified by a registered mobile number based
One Time Password facility
Explanation. - For the purpose of this rule, a Nil return or Nil details of
outward supplies shall mean a return under section 39 or details of outward
supplies under section 37, for a tax period that has nil or no entry in all the
Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”.

Sd/-
(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, published vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification
No. 50/2020 - Central Tax, dated the 24.06.2020, published vide number
G.S.R. 403 (E), dated the 24th June 2020.
N-206 DELHI SALES TAX CASES 2020

NOTIFICATIONS ISSUED UNDER IGST ACT, 2017

Notification bringing into force certain provisions of the Finance (No. 2)

Act, 2019 i.e. section 114 of the said Act to amend the IGST Act, 2017
w.e.f. 01.01.2020
Notification No. 01/2020-Integrated Tax

F.No.20/06/09/2019-GST New Delhi, the 01st January, 2020

G.S.R. .....(E).— In exercise of the powers conferred by sub-section

(2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central
Government hereby appoints the 1st day of January, 2020, as the date on
which the provisions of section 114 of the Finance (No. 2) Act, 2019 (23 of
2019) shall come into force.
Sd/-
(Pramod Kumar)
Director, Government of India

Notification amending place of supply for B2B MRO services to the

location of the recipient.
Notification No. 02/2020-Integrated Tax

F. No. 354/32/2020- TRU New Delhi, the 26th March, 2020

G.S.R......(E).- In exercise of the powers conferred by sub-section (13)

of section 13 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), the Central Government, on being satisfied that it is necessary in
order to prevent double taxation or non-taxation of the supply of a service,
or for the uniform application of rules, on the recommendations of the
Council, hereby makes the following amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue),
No.4/2019- Integrated Tax, dated the 30th September, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 748 (E), dated the 30th September, 2019, namely:-

In the said notification, in Table A, after serial number (1) and the
entries relating thereto, the following serial number and entry shall be
inserted, namely: -
N-207 LEGAL UPDATES 2020

(1) (2) (3)

“2 Supply of maintenance, repair The place of supply of services
or overhaul service in respect shall be the location of the recipient
of aircrafts, aircraft engines of service.”
and other aircraft components
or parts supplied to a person
for use in the course or
furtherance of business.

2. This notification shall come into force with effect from the 1st day of
April, 2020.
Sd/-
(Pramod Kumar)
Director to the Government of India

Notification providing relief by conditional lowering of interest rate for

tax periods of February, 2020 to April, 2020.
Notification No. 03/2020-Integrated Tax, dt. 08-04-2020

F. No. CBEC-20/06/04/2020-GST New Delhi, the 8th April, 2020

G.S.R.....(E).—In exercise of the powers conferred by section 20

of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read
with sub-section (1) of section 50 and section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government,
on the recommendations of the Council, hereby makes the following
amendment in notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 6/2017 – Integrated Tax, dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 698(E), dated the 28th June,
2017, namely:–

In the said notification, in the first paragraph, the following provisos

shall be inserted, namely: –

“Provided that, the rate of interest per annum shall be as specified

in column (3) of the Table given below, for the class of registered
persons, mentioned in the corresponding entry in column (2) of
the said Table, who are required to furnish the returns in FORM
GSTR-3B, but fail to furnish the said return along with payment of
tax for the months mentioned in the corresponding entry in column
(4) of the said Table by the due date, but furnish the said return
N-208 DELHI SALES TAX CASES 2020

according to the condition mentioned in the corresponding entry in

column (5) of the said Table, namely:-
Table

S. Class of registered Rate of interest Tax period Condition

No. persons
(1) (2) (3) (4) (5)
1. Taxpayers having an Nil for first 15 days February, If return in FORM
aggregate turnover of from the due date, 2020, GSTR-3B is furnished
more than rupees 5 and 9 per cent March, 2020, on orbefore the 24th
crores in the preceding thereafter April, 2020 day of June, 2020
financial year
2 Taxpayers having an Nil February, If return in FORM
aggregate turnover 2020, GSTR-3B is furnished
of more than rupees March, on or before the 29th
1.5 crores and up to 2020 day of June, 2020
rupees five crores in the
April, 2020 If return in FORM
preceding financial year
GSTR-3B is furnished
on or before the 30th
day of June, 2020
3. Taxpayers having an Nil February, If return in FORM
aggregate turnover 2020 GSTR-3B is furnished
of up to rupees 1.5 on or before the 30th
crores in the preceding day of June, 2020
financial year
March, 2020 If return in FORM
GSTR-3B is furnished
on or before the 3rd
day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is furnished
on or before the 6th day
of July, 2020.”.

2. This notification shall be deemed to have come into force with effect
from the 20th day of March, 2020.
Sd/-
(Pramod Kumar)
Director, Government of India

Note: The principal notification number 6/2017 – Integrated Tax, dated

the 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.698 (E), dated the 28th
June, 2017.
N-209 LEGAL UPDATES 2020

ORDERS ISSUED UNDER CGST RULES, 2017

Order extending time limit for submitting the declaration in

FORM GST TRAN-1 under rule 117(1A) of the CGST Rules, 2017
in certain cases.

Order No. 1/2020-GST dt. 07.02.2020

F. No. CBEC-20/06/17/2018-GST (Pt. l) New Delhi, the 7thFebruary, 2020

Subject: Extension of time limit for submitting the declaration in FORM

GST TRAN-I under rule 117(1A) of the Central Goods and Service Tax
Rules, 2017 in certain cases

In exercise of the powers conferred by sub-rule (IA) of rule 117 of the

Central Goods and Services Tax Rules, 2017 read with section 168 of
the Central Goods and Services Tax Act, 2017, on the recommendations
of the Council, and in supersession of Order No. 01/2019-GST dated
31.01.2019, except as respects things done or omitted to be done before
such supersession, the Commissioner hereby extends the period for
submitting the declaration in FORM GST TRAN-I till 31st March, 2020, for
the class of registered persons who could not submit the said declaration
by the due date on account of technical difficulties on the common portal
and whose cases have been recommended by the Council.

Sd/-
(Yogendra Garg)
Principal Commissioner (GST)