Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Notifies registered persons with aggregate turnover up to ₹5 crore eligible for quarterly return filing from January 2021. Prescribes conditions, default options and deemed options based on past filing pattern. Provides facility to change option on the common portal within prescribed time.Effective Date: 01.01.2021
Extends the time limit for furnishing FORM GSTR-1 to the 11th of the succeeding month. Prescribes 13th of the succeeding month for quarterly filers. Supersedes Notifications No. 74/2020 and 75/2020.Effective Date: 01.01.2021Previous Notification: Notification No. 74/2020 – Central Tax dated 15.10.2020
Extends the time limit for furnishing FORM GSTR-1 to the 11th of the succeeding month. Prescribes 13th of the succeeding month for quarterly filers. Supersedes Notifications No. 74/2020 and 75/2020.Effective Date: 01.01.2021Previous Notification: Notification No. 74/2020 – Central Tax dated 15.10.2020
Notifies the date on which section 97 of the Finance (No. 2) Act, 2019 comes into force. Brings into effect the amendment carried out through the said section.Effective Date: 10.11.2020
Notifies the date on which section 97 of the Finance (No. 2) Act, 2019 comes into force. Brings into effect the amendment carried out through the said section.Effective Date: 10.11.2020
This notification amends Notification No. 13/2020–CT to reduce the e-invoicing threshold from ₹500 crore to ₹100 crore. Registered persons exceeding the threshold in any preceding financial year must issue invoices via IRP from the effective date.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to reduce the e-invoicing threshold from ₹500 crore to ₹100 crore. Registered persons exceeding the threshold in any preceding financial year must issue invoices via IRP from the effective date.Amendment:This notification amends notification No. 13/2020
The due date for filing FORM GST ITC-04 for goods sent to/received from job workers during July–September 2020 is extended to 30 November 2020. The relief addresses COVID-related compliance difficulties.
The due date for filing FORM GST ITC-04 for goods sent to/received from job workers during July–September 2020 is extended to 30 November 2020. The relief addresses COVID-related compliance difficulties.
This notification rescinds Notification No. 76/2020–CT, which had prescribed special due dates for filing GSTR-3B. Actions already taken remain protected. The rescission restores the normal compliance framework.
This notification rescinds Notification No. 76/2020–CT, which had prescribed special due dates for filing GSTR-3B. Actions already taken remain protected. The rescission restores the normal compliance framework.
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
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
This notification notifies registered persons having aggregate turnover up to ₹5 crore as eligible to furnish quarterly returns with monthly tax payment under the QRMP Scheme. It prescribes conditions for opting, deemed options, and transition rules. The notification operationalises quarterly compliance for small taxpayers
This notification notifies registered persons having aggregate turnover up to ₹5 crore as eligible to furnish quarterly returns with monthly tax payment under the QRMP Scheme. It prescribes conditions for opting, deemed options, and transition rules. The notification operationalises quarterly compliance for small taxpayers
This notification extends the due date for filing FORM GSTR-1 to the 11th day of the succeeding month for monthly filers and 13th day for quarterly filers. It supersedes Notifications No. 74/2020 and 75/2020. The amendment aligns outward supply reporting with the QRMP framework.Amendment:Yes it has been amended through notification 1/2025, 9/2024, 41/2023, 18/2023, 14/2023, 11/2023, 17/2021, 12/2021, 6/2021,
This notification extends the due date for filing FORM GSTR-1 to the 11th day of the succeeding month for monthly filers and 13th day for quarterly filers. It supersedes Notifications No. 74/2020 and 75/2020. The amendment aligns outward supply reporting with the QRMP framework.Amendment:Yes it has been amended through notification 1/2025, 9/2024, 41/2023, 18/2023, 14/2023, 11/2023, 17/2021, 12/2021, 6/2021,
