GST Tax Law Notifications

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Sl. NO. Subject KARNATAKA CENTRAL
Notification No. Date of Issue English Notification No. Date of Issue English
43 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. 43/2020-Central Tax 16/05/2020 View
42 Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. Not to be issued by the State 42/2020-Central Tax 05/05/2020 View
41 Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. (08/2020)-KGST.CR.01/17-18 06/05/2020 View 41/2020-Central Tax 05/05/2020 View
Please see Page No.8 of the Notification published in Karnataka Gazette. 06/05/2020 View
40 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. (19/2020)-FD 03 CSL 2020 07/05/2020 View 40/2020-Central Tax 05/05/2020 View
39 Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. (18/2020)-FD 03 CSL 2020 07/05/2020 View 39/2020-Central Tax 05/05/2020 View
38 Seeks to make fifth amendment (2020) to CGST Rules 38/2020-Central Tax 05/05/2020 View
37 Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. (4-DC/2019) - FD 03 CSL 2020(e) 30/04/2020 View 37/2020-Central Tax 28/04/2020 View
36 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. (07/2020)-KGST.CR.01/17-18 04/04/2020 View 36/2020-Central Tax 03/04/2020 View
Please see Page No.7 & 8 of the Notification published in Karnataka Gazette. 04/04/2020 View
35 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. (17/2020)-FD 03 CSL 2020 20/04/2020 View 35/2020-Central Tax 03/04/2020 View
34 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. (16/2020)-FD 03 CSL 2020 07/04/2020 View 34/2020-Central Tax 03/04/2020 View
33 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of March, 2020 to May, 2020 and for the quarter ending 31st March 2020. (15/2020)-FD 03 CSL 2020 07/04/2020 View 33/2020-Central Tax 03/04/2020 View
32 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. (14/2020)-FD 03 CSL 2020 07/04/2020 View 32/2020-Central Tax 03/04/2020 View
31 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. (13/2020)-FD 03 CSL 2020 07/04/2020 View 31/2020-Central Tax 03/04/2020 View
30 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). (04-B/2020) - FD 05 CSL 2020 23/04/2020 View 30/2020-Central Tax 03/04/2020 View
29 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 (06/2020)-KGST.CR.01/17-18 24/03/2020 View 29/2020-Central Tax 23/03/2020 View
Please see Page No.2 & 3 of the Notification published in Karnataka Gazette. 24/03/2020 View
28 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. (05/2020)-KGST.CR.01/17-18 24/03/2020 View 28/2020-Central Tax 23/03/2020 View
Please see Page No.4 of the Notification published in Karnataka Gazette. 24/03/2020 View
27 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. (12/2020) FD 03 CSL 2020 02/04/2020 View 27/2020-Central Tax 23/03/2020 View
Please see Page No. 7 & 8 of the Notification published in Karnataka Gazette. 02/04/2020 View
26 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 Not to be issued by the State 26/2020-Central Tax 23/03/2020 View
25 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. Not to be issued by the State 25/2020-Central Tax 23/03/2020 View
24 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. Not to be issued by the State 24/2020-Central Tax 23/03/2020 View
23 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. Not to be issued by the State 23/2020-Central Tax 23/03/2020 View
22 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. Not to be issued by the State 22/2020-Central Tax 23/03/2020 View
21 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 Not to be issued by the State 21/2020-Central Tax 23/03/2020 View
20 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 . Not to be issued by the State 20/2020-Central Tax 23/03/2020 View
19 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. (11/2020) FD 03 CSL 2020 02/04/2020 View 19/2020-Central Tax 23/03/2020 View
Please see Page No. 6 & 7 of the Notification published in Karnataka Gazette. 02/04/2020 View
18 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. (10/2020) FD 03 CSL 2020 02/04/2020 View 18/2020-Central Tax 23/03/2020 View
Please see Page No. 6 of the Notification published in Karnataka Gazette. 02/04/2020 View
17 Seeks to specify the class of persons who shall be exempted from aadhar authentication. (09/2020) FD 03 CSL 2020 02/04/2020 View 17/2020-Central Tax 23/03/2020 View
Please see Page No.5 & 6 of the Notification published in Karnataka Gazette. 02/04/2020 View
16 KGST (Third Amendment) Rules,2020/ CGST (Third Amendment) Rules,2020 - Amendment of Rule 3,8,9,31A,36,43,80,86,89,92,96 and 141, Amendment of Form GST RFD-01, Substitution of Rule 25 and Insertion of Rule 96B. (04-B/2020) - FD 05 CSL 2020 23/04/2020 View 16/2020-Central Tax 23/03/2020 View
15 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. (04/2020)-KGST.CR.01/17-18 24/03/2020 View 15/2020-Central Tax 23/03/2020 View
Please see Page No.3 of the Notification published in Karnataka Gazette. 24/03/2020 View
14 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 (08/2020) - FD 03 CSL 2020(e) 27/03/2020 View 14/2020-Central Tax 21/03/2020 View
Please see Page No. 4 & 5 of the Notification published in Karnataka Gazette.
13 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 (07/2020) - FD 03 CSL 2020(e) 27/03/2020 View 13/2020-Central Tax 21/03/2020 View
Please see Page No. 4 of the Notification published in Karnataka Gazette.
12 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) (06/2020) - FD 03 CSL 2020(e) 27/03/2020 View 12/2020-Central Tax 21/03/2020 View
Please see Page No. 3 of the Notification published in Karnataka Gazette.
11 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (05/2020) - FD 03 CSL 2020 27/03/2020 View 11/2020-Central Tax 21/03/2020 View
Please see Page No.1,2 & 3 of the Notification published in Karnataka Gazette.
10 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Not to be issued by the State 10/2020-Central Tax 21/03/2020 View
09 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C (04/2020) - FD 03 CSL 2020(e) 19/03/2020 View 09/2020-Central Tax 16/03/2020 View
08 Seeks to amend the CGST Rules, 2017 to prescribe the value of Lottery (04-B/2020) - FD 05 CSL 2020 23/04/2020 View 08/2020-Central Tax 02/03/2020 View
07 Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner (03/2020)-KGST.CR.01/17-18 05/02/2020 View 07/2020-Central Tax 03/02/2020 View
06 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. (02/2020)-KGST.CR.01/17-18 03/02/2020 View 06/2020-Central Tax 03/02/2020 View
05 Seeks to appoint Revisional Authority under CGST Act, 2017. (01/2020)-KGST.CR.01/17-18 20/01/2020 View 05/2020-Central Tax 13/01/2020 View
Please see Page No.9 of the Notification published in Karnataka Gazette. 06/02/2020 View
04 Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. (02/2020) - FD 03 CSL 2020(e). 16/01/2020 View 04/2020-Central Tax 10/01/2020 View
Please see Page No.8 & 9 of the Notification published in Karnataka Gazette. 06/02/2020 View
03 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 Not to be issued by the State 03/2020-Central Tax 01/01/2020 View
02 KGST (Second Amendment) Rules,2020/ CGST(Amendment) Rules,2020 s- Amendment of Rules 117,Form REG-01, Form GSTR-3A & Substitution of Form GST INV-01. (04-A/2020) - FD 05 CSL 2020(e) 03/03/2020 View 02/2020-Central Tax 01/01/2020 View
01 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. (01/2020) - FD 03 CSL 2020(e) 07/01/2020 View 01/2020-Central Tax 01/01/2020 View
Please see Page No.10 & 11 of the Notification published in Karnataka Gazette. 06/02/2020 View