1. Notification No.04/2020-Central Tax (Rate) ,dt. 30-09-2020 : CGST 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 is being extended by one year i.e. up to 30.09.2021. Refer Notification
2. Notification No.69/2020-Central Tax dated 30.09.2020 : Due date for furnishing of FORM GSTR 9/9C for FY 2018-19 is further extended till 31.10.2020 : Refer Notification .
3. Notification No.70/2020-Central Tax dated 30.09.2020 : Clarification about the period to be considered to determine turnover for e-invoicing is being clarified and also export transaction is included. Refer Notification.
4. Notification No.71/2020-Central Tax dated 30.09.2020 : Due date for complying for dynamic QR code is being extended till 31.12.2020. Refer Notification.
5. Notification No.72/2020-Central Tax dated 30.09.2020 : Tax Invoice Rule is amended to include QR code embedded with IRN. Also a proviso is added to exempt a specific person or a class of registered person from e-invoicing for a specified period subject to such conditions and restrictions as may be prescribed. And, also a proviso is inserted to allow producing of electronic invoice having QR code and IRN embedded in it instead of physical copy of tax invoice. Refer Notification.
Share this content: