Page 165 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] CENTRAL TAX NOTIFICATIONS xi
Statute Section Series S

CENTRAL TAX NOTIFICATIONS
Notification No. Date Subject Page
10/2020-C.T. 21-3-2020 Merger of Union Territory of Daman and S4
Diu and Union Territory of Dadra and
Nagar Haveli into Union Territory of
Daman and Diu and Dadra and Nagar
Haveli — Special procedure to be
followed till 31-5-2020
11/2020-C.T. 21-3-2020 Corporate debtors undergoing insolvency S5
resolution process under the Insolvency
and Bankruptcy Code, 2016 — Special
procedure to be followed

12/2020-C.T. 21-3-2020 FORM GSTR-1 — Requirement for S6
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-C.T. (Rate) waived off —
Amendment to Notification No.
21/2019-C.T.
13/2020-C.T. 21-3-2020 E-invoice — Registered person except S6
referred 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70/2019-C.T. superseded
14/2020-C.T. 21-3-2020 Invoice to be issued by specified registered 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superseded
15/2020-C.T. 23-3-2020 Annual Return — Time-limit for furnishing S7
annual return in FORM GSTR-9 for the
financial year 2018-19, extended till 30-6-
2020
16/2020-C.T. 23-3-2020 Central Goods and Services Tax Rules, 2017 S11
— Third amendment of 2020
17/2020-C.T. 23-3-2020 Proof of possession of Aadhaar Number S11
shall not to apply to specified persons

GST LAW TIMES  30th April 2020  165