Page 81 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S7
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 re-
ferred 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 Re-
sponse (QR) code available to the recipient through a digital display, such B2C
invoice issued by such registered person containing cross-reference of the pay-
ment 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.
[Notification No. 14/2020-C.T., dated 21-3-2020]

Annual Return — Time-limit for furnishing annual return in
FORM GSTR-9 for the financial year 2018-19, extended till
30-6-2020
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
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 notifica-
tion referred to as the said Act), read with rule 80 of the Central Goods and Ser-
vices 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 30-6-2020.
[Notification No. 15/2020-C.T., dated 23-3-2020]

Central Goods and Services Tax Rules, 2017 — Third
amendment of 2020
[Amend at pages 3.17, 3.26, 3.40/2, 3.60, 3.66, 3.71, 3.74, 3.77 & 3.105 of 12th Edition
of GST Law Manual, Vol. 1, 2020-21]
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
(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 re-
ferred 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 1-4-2020, undergo authentication of Aadhaar
number for grant of registration.”.
GST LAW TIMES  2nd April 2020  145