Notification No. 82/2020
Date: November 13, 2020
Subject: Thirteenth Amendment to CGST Rules introducing Quarterly Return Monthly Payment (QRMP) scheme
Description:
Substitutes rules 59, 60 and 61 and inserts rules 61A to enable quarterly return with monthly tax payment. Introduces Invoice Furnishing Facility (IFF) and FORM GSTR-2B as static ITC statement. Prescribes staggered due dates for GSTR-3B and lays down conditions for opting quarterly filing.
Effective Date: 01.01.2021 (specified provisions effective on publication)