Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
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
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
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
