Notification No. 79/2020
Date: October 15, 2020
Subject: Twelfth Amendment to CGST Rules to modify return filing, ITC statements, audit threshold and SMS-based filing
Description:
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.
Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)