GST INDIA Biz — Amendment of CGST Rules to extend time for opting composition scheme and ITC adjustment

Notification No. 30/2020

Date: April 4, 2020

Subject: Amendment of CGST Rules to extend time for opting composition scheme and ITC adjustment

Description:

This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.

Amendment:

This notification amends notification No. 3/2017

Other Notifications

14/2025

Registered persons who have not undergone Aadhaar authentication are not eligibl...

31/2018

Specifies a special registration procedure for taxpayers who received a Provisio...

05/2024

Tariff item 411069 is inserted in Table II against serial number 83.The amendmen...