Penalty for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 31st March 2021, provided compliance with the said provision is adhered from 1st April 2021

Notified Provisions w.r.t definitions, officers, appointment, powers, composition levy, registration, migration, common portal and power of government to make rules

Appointment & Jurisdiction of Central Tax Officers notified

Rules on registration and composition notified

"www.gst.gov.in is notified as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill."

Exempts the persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge, from registration

Notified Mode of verification under CGST Rules 2017 a) Aadhaar Based EVC OR b) Bank account based OTP

Central Goods and Services Tax (Amendment) Rules, 2017 issued.