Notification No. 82/2020
Date: November 10, 2020
Subject: Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020
Description:
This notification introduces comprehensive amendments to the CGST Rules, 2017 to implement the QRMP Scheme, FORM GSTR-2B, revised GSTR-1 and GSTR-3B procedures, and monthly tax payment through PMT-06. It also prescribes quarterly return filing eligibility and timelines. The amendment strengthens return system automation and compliance discipline.
Amendment:
This notification amends notification No. 3/2017
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