Notification No. 85/2020
Date: November 10, 2020
Subject: Special procedure for monthly payment of tax at 35% for quarterly return filers
Description:
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.
Effective Date: 01.01.2021
Other Notifications
20/2017
This notification extends the due date for furnishing FORM GSTR-3 for the month ...
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