Notification No. 30/2020
Date: April 3, 2020
Subject: Fourth Amendment to CGST Rules to extend time for opting Composition Scheme for FY 2020–21
Description:
Allows registered persons to opt for composition levy for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020. Prescribes furnishing of FORM GST ITC-03 up to 31 July 2020. Provides cumulative application of input tax credit restrictions under rule 36(4) for specified months.
Effective Date: 03.04.2020 (specific amendments effective from 31.03.2020)
Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)