Notification No. 79/2020
Date: October 15, 2020
Subject: Central Goods and Services Tax (Twelfth Amendment) Rules, 2020.
Description:
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.
Amendment:
This notification amends notification No. 3/2017
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