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Amendment Tree
of
Notification No. 72/2019 Central Tax


1
17 Nov, 2021

Circular No. 165/21/2021-GST Central Tax


Clarification in respect of applicability of Dynamic QR Code on B2C invoices issued to recipient located outside India where payment is received through any RBI approved mode and place of supply is in India.
     
2
30 Jun, 2021

Notification No. 28/2021 Central Tax


Unconditional penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 30.09.2021 (In supersession of Notification No. 89/2020 - CT).

In the new notification, there is no condition attached to penalty waiver that taxpayer has to comply with the QR provisions in future to avail abovementioned penalty waiver, as mentioned in the earlier Notification No.89/2020 - CT.
     
3
21 Jun, 2021

Circular No. 156/12/2021-GST Central Tax


Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
     
4
30 Mar, 2021

Notification No. 06/2021 Central Tax


Penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 30.06.2021 provided the taxpayer complies with the said provisions from 01.07.2021.
     
5
23 Feb, 2021

Circular No. 146/02/2021-GST Central Tax


Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg.
     
6
29 Nov, 2020

Notification No. 89/2020 Central Tax


Penalty waiver for non-compliance of Dynamic QR code for B2C invoices for the period 01.12.2020 to 31.03.2021 provided the taxpayer complies with the said provisions from 01.04.2021.
     
7
30 Sep, 2020

Notification No. 71/2020 Central Tax


Seeks to defer implementation of Dynamic QR Code for B2C invoices till 01.12.2020 and to consider the turnover of any financial year from 2017-18 onwards for e-invoicing purpose.
     
8
21 Mar, 2020

Notification No. 14/2020 Central Tax


Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
     
9
13 Dec, 2019

Notification No. 72/2019 Central Tax


Seeks to notify the class of registered person required to issue invoice having QR Code.
     
No prior amendment.
28
Mar
S
M
T
W
T
F
S
10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]