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
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
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 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 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 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 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.
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.Effective Date: 01.10.2020
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 30.09.2020
Substitutes the words “Quick Reference” with “Quick Response” at the specified places. Corrects typographical errors in Notification No. 72/2020–Central Tax. Ensures accurate terminology for QR Code references.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2020 – Central Tax dated 30.09.2020
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.
