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KEY CHANGES IN GOODS AND SERVICES TAX ACT 2017

1. Insertion in the definition of Union Territory

– Section 2(114) of CGST Act 2017

The definition of Union Territory is amended to replace/include the UTs of Dadra and Nagar Haveli and Daman and Diu; and Ladakh. This amendment would be effective from a future notified date.

Our Comments: This amendment was made to give effect to making Ladakh a Union Territory with effect from 31.10.2019 and making Dadra and Nagar Haveli...

1. Waiver of Late Fees for GSTR-^[1] extended till 17^th January 2020:

[Notification No. 04/2020-CT dated 10th January 2020]

Late fees for filing return in Form GSTR-1 for the months/ quarters from July 2017 to November 2019 was waived, if the said returns could not be furnished by the relevant due dates but filed between the period from 19.12.2019 to 10.01.2020. Recently, the above waiver of late fees was extended for GSTR-1 returns filed upto 17th January 2020 vide Notification No....

Contents

1.  Procedure for E-invoicing...................................................................................................... 

2.  Common GST Electronic portal notified for generating e-invoice.............................................

3.  Specified persons who are required to prepare e-invoice with effect from 1^st April 2020............

4.  Mentioning of QR Code in...

1. Removal of Difficulties Order No. 09/2019-CT dated 3^rd December 2019  

a. The government has issued Removal of Difficulties Order No. 09/2019-CT dt. 3^rd December 2019 to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

 b. The time limit for filing of appeal against the order of the first appellate authority was three months from the date of...