Notification No. 85/2020
Date: November 10, 2020
Subject: Special procedure for quarterly filers—payment of tax for first two months of the quarter.
Description:
This notification prescribes a special payment mechanism for QRMP taxpayers to deposit tax for the first and/or second month of the quarter. Tax may be paid as 35% of the previous quarter’s cash liability or the last month’s cash liability, subject to conditions. The measure ensures cash flow continuity while simplifying monthly payments
Other Notifications
10/2022
The entry at Sl. No. 1 is substituted to explicitly cover fly ash bricks, fly as...
Read More59/2019
The time limit for furnishing FORM GSTR-7 for the months July 2019 to October 20...
Read More03/2017
This notification provides a concessional CGST rate of 2.5% on specified goods r...
Read More