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2020 GST Notification for Central, Integrated Tax & UT Rate

Updated on Posted bySubodh KumawatPosted inGST India, Informative GST Articles 16 Minutes Read
All 2020 GST Notification for Taxpayers

The taxpayers are considered to be very important by the GST authorities as the department has offered notification based circulars with complete due dates with the particularly mentioned tax rates of every particular tax base, Central Tax and rates, Integrated Tax and Rate, Union Territory Goods and Services Tax (UTGST) and rates.

Below you can find the complete due dates with also collections of the GST regarding the notifications which are directly sourced from the government portals and official portals. Also, get the notified links here, and with the help of professionals get yourself updated with every latest tax-related update from the post from blog.saginfotech.com.

Central Tax Notifications for FY 2020

Also, get a complete notification for the year 2020 as per the official portals and government-authorized website with the applicable due dates and tax rates concerning the central tax rate. Also, the central tax rates changes will be notified with the concerned notification here in the post. The interstate and intrastate taxes are collected by the central government in the name of central tax and tax rate.

DateNotification NumberPDF in EnglishPDF in HindiTopic
30-12-202095/2020CheckCheck“Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021”
22-12-202094/2020Check
Corrigendum		Check
Corrigendum		“Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.”
22-12-202093/2020CheckCheck“Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.”
22-12-202092/2020CheckCheck“Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).”
14-12-202091/2020Check–GST Due Date Extension Till 31st March 2021
01-12-202090/2020CheckCheck“Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.”
29-11-202089/2020CheckCheck“Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.”
10-11-202088/2020CheckCheck“Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.”
10-11-202087/2020CheckCheck“Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.”
10-11-202086/2020Check
Corrigendum		Check
Corrigendum		“Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.”
10-11-202085/2020CheckCheckSeeks to notify special procedure for making payment of 35% as tax liability in first two month”
10-11-202084/2020CheckCheck“Seeks to notify class of persons under proviso to section 39(1).”
10-11-202083/2020CheckCheck“Seeks to extend the due date for FORM GSTR-1”
10-11-202082/2020Check
Corrigendum		Check
Corrigendum		“Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017”
10-11-202081/2020CheckCheck“Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.”
28-10-202080/2020CheckCheck“Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.”
15-10-202079/2020CheckCheck“Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017”
15-10-202078/2020CheckCheck“Seeks to notify the number of HSN digits required on tax invoice”
15-10-202077/2020CheckCheck“Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date”
15-10-202076/2020CheckCheck“Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.”
15-10-202075/2020CheckCheck“Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.”
15-10-202074/2020CheckCheck“Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.”
01-10-202073/2020CheckCheck“Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020.”
30-09-202072/2020Check
Corrigendum		Check
Corrigendum		“Seeks to make the Eleventh amendment (2020) to the CGST Rules.”
30-09-202071/2020CheckCheck“Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.”
30-09-202070/2020CheckCheck“Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.”
30-09-202069/2020CheckCheck“Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020”
21-09-202068/2020Check
Corrigendum		Check“Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.”
21-09-202067/2020Check
Corrigendum		Check
Corrigendum		“Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.”
21-09-202066/2020CheckCheck“Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .”
1-09-202065/2020CheckCheck“Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020″ till 30.11.2020”
31-08-202064/2020CheckCheck“Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020”
25-08-202063/2020CheckCheck“Interest on Net GST Liability wef 01.09.2020- Govt notifies New Battle for Taxpayer”
20-08-202062/2020CheckCheck“Seeks to make Tenth amendment (2020) to CGST Rules”
30-07-202061/2020CheckCheck“Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice”
30-07-202060/2020CheckCheck“Seeks to make Ninth amendment (2020) to CGST Rules”
13-07-202059/2020CheckCheck“Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.”
01-07-202058/2020CheckCheck“Seeks to make eighth amendment (2020) to CGST Rules.”
30-06-202057/2020CheckCheck“Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.”
27-06-202056/2020CheckCheck“Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.”
27-06-202055/2020CheckCheck“Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from “20.03.2020 to 30.08.2020″ till 31.08.2020.”
24-06-202054/2020CheckCheck“Seeks to extend 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.”
24-06-202053/2020Check
Corrigendum		Check
Corrigendum		“Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers”
24-06-202052/2020CheckCheck“Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide 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.”
24-06-202051/2020CheckCheck“Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.”
24-06-202050/2020Check
Corrigendum 		Check
Corrigendum		“Seeks to make seventh amendment (2020) to CGST Rules.”
24-06-202049/2020CheckCheck“Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.”
19-06-202048/2020CheckCheck“Seeks to make sixth amendment (2020) to CGST Rules.”
09-06-202047/2020CheckCheck“Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.”
09-06-202046/2020CheckCheck“Seeks to extend period to pass order under Section 54(7) of CGST Act.”
09-06-202045/2020CheckCheck“Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.”
08-06-202044/2020CheckCheck“Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS”
16-05-202043/2020CheckCheck“Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017”
05-05-202042/2020CheckCheck“Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.”
05-05-202041/2020CheckCheck“Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.”
05-05-202040/2020CheckCheck“Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.”
05-05-202039/2020CheckCheck“Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.”
05-05-202038/2020CheckCheck“Seeks to make fifth amendment (2020) to CGST Rules.”
28-04-202037/2020CheckCheck“Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.”
03-04-202036/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.”
03-04-202035/2020CheckCheck“Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020″ till 30.06.2020 and to extend validity of e-way bills.”
03-04-202034/2020CheckCheck“Seeks to extend 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.”
03-04-202033/2020CheckCheck“Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.”
03-04-202032/2020CheckCheck“Seeks to provide 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.”
03-04-202031/2020CheckCheck“Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.”
03-04-202030/2020CheckCheck“Seeks to amend CGST Rules (Fourth Amendment) 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).”
23-03-202029/2020CheckCheck“Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020”
23-03-202028/2020CheckCheck“Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.”
23-03-202027/2020CheckCheck“Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.”
23-03-202026/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020”
23-03-202025/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.”
23-03-202024/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.”
23-03-202023/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.”
23-03-202022/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.”
23-03-202021/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020”
23-03-202020/2020CheckCheck“Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.”
23-03-202019/2020CheckCheck“Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.”
23-03-202018/2020CheckCheck“Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.”
23-03-202017/2020CheckCheck“Seeks to specify the class of persons who shall be exempted from aadhar authentication.”
23-03-202016/2020CheckCheck“Seeks to make third amendment (2020) to CGST Rules.”
23-03-202015/2020CheckCheck“Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.”
23-03-202014/2020CheckCheck“Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020”
23-03-202013/2020CheckCheck“Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020”
23-03-202012/2020CheckCheck“Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)”
23-03-202011/2020CheckCheck“Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016”
23-03-202010/2020CheckCheck“Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UT”
16-03-202009/2020CheckCheck“Foreign airlines exempted from reconciliation Statement furnishing in FORM GSTR-9C”
02-03-202008/2020CheckCheck“Amend the CGST Rules, 2017 to prescribe the value of Lottery”
03-02-202007/2020CheckCheck“Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.”
03-02-202006/2020Check

Corrigendum		Check

Corrigendum		“Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.”
13-01-202005/2020CheckCheck“Seeks to appoint Revisional Authority under CGST Act, 2017.”
10-01-202004/2020CheckCheck“Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.”
01-01-202003/2020CheckCheck“Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh”
01-01-202002/2020CheckCheck“Seeks to make amendment (2020) to CGST Rules.”
01-01-202001/2020CheckCheck“Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.”

Central Tax Rate Notification for FY 2020

DateNotification NumberPDF in EnglishPDF in HindiTopic
16-10-20205/2020CheckCheck“To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.”
30-09-20204/2020CheckCheckSub-section (3) and (4) of section 9, sub-section (1) of sub-section (5)” of section 15 and section 148 of CGST Act 2017
26-03-20203/2020CheckCheck“Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.”
25-03-20202/2020CheckCheck“Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC”
21-02-202001/2020CheckCheck“Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.”

GST Notifications on Integrated Tax and Rate for FY 2020

You can also access the entire 2020 notification in accordance with official websites and government-accredited portals with dates and tax rates applicable to the integrated tax rate. In addition, we will notify you about the change in integrated tax rates in the post. In addition to interstate and intrastate taxes, the central government collects a tax called the integrated tax and integrated tax rate.

DateNotification NumberPDF in EnglishPDF in HindiTopic
15-10-202006/2020Check–“Related to HSN Code”
24-06-202005/2020CheckCheck“Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.”
24-06-202004/2020CheckCheck“Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.”
08-04-202003/2020CheckCheck“Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.”
26-02-202002/2020CheckCheck“Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.”
01-01-202001/2020CheckCheck“Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017”

Integrated Tax Rate Notification for FY 2020

DateNotification NumberPDF in EnglishPDF in HindiTopic
16-10-20205/2020CheckCheck“To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.”
30-09-20204/2020CheckCheck“Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.”
26-03-20203/2020CheckCheck“Seeks to amend notification No. 1/2017-Integrated Tax (Rate) to prescribe change in ITGST rate of goods”
25-03-20202/2020CheckCheck“Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.”
21-02-202001/2020CheckCheck“Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.”

Union Territory Tax Notifications for FY 2020

DateNotification NumberPDF in EnglishPDF in HindiTopic
24-06-202002/2020CheckCheck“Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.”
08-04-202001/2020CheckCheck“Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.”

Union Territory Tax Rate Notifications for FY 2020

DateNotification NumberPDF in EnglishPDF in HindiTopic
16-10-20205/2020CheckCheck“To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.”
30-09-20204/2020CheckCheck“Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.”
26-03-20203/2020CheckCheck“Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.”
25-03-20202/2020CheckCheck“Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC”
21-02-20201/2020CheckCheck“Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.”

Ordinance

Ordinance/Notification & Issue DateEnglishHindiSubject
27-06-2020Check–“Notifications dated 27th June 2020”
31-03-2020Check–“The Taxation And Other Laws ( Relaxation Of Certain Provisions) Ordinance, 2020”
27-06-2020CheckCheck“Seeks to issue notification under “The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020” to extend due date of compliance under Central Excise Act, Customs Act, Customs Tariff Act and Finance Act, 1994 which falls during the period from “20.03.2020 to 29.09.2020″ till 30.09.2020”

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Subodh Kumawat
Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally. View more posts
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