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