Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This corrigendum corrects the typographical error “22th” to “22nd” at the specified place in Notification No. 68/2020–CT. The correction is clerical in nature and does not alter the substance of the amnesty scheme.
This corrigendum corrects clerical errors in Notification No. 67/2020–CT by omitting an incorrect clause reference and correcting the year and date expressions. The corrections ensure accuracy in the scope and applicability of the amnesty scheme. All other provisions remain unchanged.Amendment:This notification amends notification No. 73/2017
This corrigendum corrects clerical errors in Notification No. 67/2020–CT by omitting an incorrect clause reference and correcting the year and date expressions. The corrections ensure accuracy in the scope and applicability of the amnesty scheme. All other provisions remain unchanged.Amendment:This notification amends notification No. 73/2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
This notification waives late fee payable under Section 47 in excess of ₹250 for delayed filing of FORM GSTR-10 (Final Return). The benefit is available if the return is furnished between 22 September 2020 and 31 December 2020. It facilitates closure of compliance for cancelled registrations.
This notification waives late fee payable under Section 47 in excess of ₹250 for delayed filing of FORM GSTR-10 (Final Return). The benefit is available if the return is furnished between 22 September 2020 and 31 December 2020. It facilitates closure of compliance for cancelled registrations.
This notification waives late fee payable under Section 47 in excess of ₹250, and grants full waiver where tax payable is NIL, for delayed filing of FORM GSTR-4 for the quarters from July 2017 to March 2020. The benefit is available if returns are filed between 22 September 2020 and 31 October 2020. It encourages compliance by composition taxpayers.
This notification waives late fee payable under Section 47 in excess of ₹250, and grants full waiver where tax payable is NIL, for delayed filing of FORM GSTR-4 for the quarters from July 2017 to March 2020. The benefit is available if returns are filed between 22 September 2020 and 31 October 2020. It encourages compliance by composition taxpayers.
This notification extends the time limit prescribed under Section 31(7) for issuing tax invoices in respect of goods sent on approval for sale or return. Where such time limit fell between 20 March 2020 and 30 October 2020, it is extended up to 31 October 2020. The extension is granted under Section 168A as pandemic relief.Amendment:This notification amends notification No. 35/2020
This notification extends the time limit prescribed under Section 31(7) for issuing tax invoices in respect of goods sent on approval for sale or return. Where such time limit fell between 20 March 2020 and 30 October 2020, it is extended up to 31 October 2020. The extension is granted under Section 168A as pandemic relief.Amendment:This notification amends notification No. 35/2020
