Page 21 - GSTL_6th August 2020_Vol 39_Part 1

GST PITARA

Central Tax Notifications

Central Goods and Services Tax Rules, 2017 - Ninth Amendment of
2020. — The Central Government has amended Central Goods and Services Tax
Rules, 2017 to substitute FORM GST INV-01. — Notification No. 60/2020-C.T.,
dated 30-7-2020. (See page S3)
E-invoice - Class of registered persons required to issue E-invoice. —
The Central Government has amended Notification No. 13/2020-C.T., dated
21-3-2020 to provide that in addition to registered persons already notified, a
Special Economic Zone unit and registered persons whose aggregate turnover in
a financial year do not exceeds ` five hundred crore would not be required to
issue E-Invoice. — Notification No. 61/2020-C.T., dated 30-7-2020. (See page S26)

GST Departmental Clarifications

GST State Code for Dadra and Nagar Haveli and Daman and Diu
Union Territories. — Consequent upon merger of Union Territories of Dadra
and Nagar Haveli and Daman and Diu w.e.f. 26-1-2020, the GST Council has al-
lotted State Code 26 to the merged Union Territory of Dadra and Nagar Haveli
and Daman and Diu w.e.f. 1-8-2020. Accordingly, all the Registered Persons in
the erstwhile Union Territory of Daman and Diu having GSTIN starting with
State Code 25 will be switched over to New State Code of 26 w.e.f. 1-8-2020. —
Commissioner (UTGST), Dadra & Nagar Haveli and Daman & Diu, Trade Notice No.
28/2020-21, dated 13-7-2020 (See page C3)
Advisory for the taxpayers who are migrating from the erstwhile UT of
Daman and Diu. — Consequent upon creation of new GSTINs with UT Code 26
for the taxpayers of erstwhile UT of Daman and Diu, which will be operational
from 1-8-2020 on merger of the UT of Dadra and Nagar Haveli and Daman and
Diu, the Value Added Tax Department of Dadra and Nagar Haveli and Daman
and Diu has issued advisory to be followed by the taxpayers who are migrating
from the erstwhile UT of Daman and Diu. — https://ddvat.gov.in. (See page C3)
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GST LAW TIMES  6th August 2020  21