Page 9 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX – 2nd April, 2020 vii

Subject Notification Date Page
No.
off — Amendment to Notification No.
21/2019-C.T.
E-invoice — Registered person except referred 13/2020-C.T. 21-3-2020 S6
in sub-rules (2), (3), (4) and (4A) of Rule 54,
whose aggregate turnover in a financial
year exceeds ` 1 crore to prepare invoice
and other prescribed documents under
CGST Rule 48(4), w.e.f. 1-10-2020 —
Notification No. 70/2019-C.T. superseded
Invoice to be issued by specified registered 14/2020-C.T. 21-3-2020 S7
person, whose aggregate turnover in a
financial year exceed ` five hundred crore,
to an unregistered person (B2C invoice), to
have Dynamic Quick Response (QR) code,
w.e.f. 1-10-2020 — Notification No.
72/2019-C.T. superseded
Annual Return — Time-limit for furnishing 15/2020-C.T. 23-3-2020 S7
annual return in FORM GSTR-9 for the
financial year 2018-19, extended till 30-6-
2020
Central Goods and Services Tax Rules, 2017 — 16/2020-C.T. 23-3-2020 S11
Third amendment of 2020
Proof of possession of Aadhaar Number shall 17/2020-C.T. 23-3-2020 S11
not to apply to specified persons
Registration — W.e.f. 1-4-2020, an individual 18/2020-C.T. 23-3-2020 S12
to undergo authentication of Aadhaar
number to be eligible for registration
Registration — W.e.f. 1-4-2020, authorized 19/2020-C.T. 23-3-2020 S12
signatory; Managing and Authorised
partners of a partnership firm; and Karta of
an Hindu undivided family to undergo
authentication of possession of Aadhaar
number to be eligible for registration
GSTR-7 — Taxpayers whose principal place of 20/2020-C.T. 23-3-2020 S13
business is in erstwhile State of Jammu and
Kashmir — Tax Deduction at Source —
FORM GSTR-7 for the months of July, 2019
to October, 2019 and November, 2019 to
February, 2020 to be furnished or before
24-3-2020 — Amendment to Notification
No. 26/2019-C.T.
Registered persons whose principal place of 21/2020-C.T. 23-3-2020 S14
business is in erstwhile State of Jammu and
Kashmir or the Union Territory of Jammu
and Kashmir or the Union Territory of
Ladakh — Due date of furnishing FORM
GSTR-1 for the quarter October-December,
GST LAW TIMES  2nd April 2020  73