This notification amends Notification No. 13/2020–CT to include Special Economic Zone (SEZ) units within the scope of e-invoicing. It also enhances the turnover threshold for applicability from ₹100 crore to ₹500 crore. The amendment rationalises e-invoicing coverage and eases compliance for mid-sized taxpayers.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to include Special Economic Zone (SEZ) units within the scope of e-invoicing. It also enhances the turnover threshold for applicability from ₹100 crore to ₹500 crore. The amendment rationalises e-invoicing coverage and eases compliance for mid-sized taxpayers.Amendment:This notification amends notification No. 13/2020
This notification substitutes FORM GST INV-01 under Rule 48 with a revised and detailed e-invoice schema (Version 1.1). It prescribes the complete structure, mandatory and optional fields, and technical specifications for generation of Invoice Reference Number (IRN). The amendment standardises e-invoice data for seamless integration with the GST system and enforcement mechanisms.Amendment:This notification amends notification No. 3/2017
This notification substitutes FORM GST INV-01 under Rule 48 with a revised and detailed e-invoice schema (Version 1.1). It prescribes the complete structure, mandatory and optional fields, and technical specifications for generation of Invoice Reference Number (IRN). The amendment standardises e-invoice data for seamless integration with the GST system and enforcement mechanisms.Amendment:This notification amends notification No. 3/2017
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GSTR-4 for FY 2019-20. The date is extended from 15 July 2020 to 31 August 2020. The extension provides compliance relief to composition taxpayers affected by COVID-19 related disruptions.Amendment:This notification amends notification No. 21/2019
This notification amends Notification No. 21/2019–Central Tax to extend the due date for furnishing FORM GSTR-4 for FY 2019-20. The date is extended from 15 July 2020 to 31 August 2020. The extension provides compliance relief to composition taxpayers affected by COVID-19 related disruptions.Amendment:This notification amends notification No. 21/2019
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
This notification substitutes Rule 67A of the CGST Rules, 2017 to allow furnishing of NIL GSTR-3B and NIL GSTR-1 through SMS using registered mobile number and OTP verification. The amendment simplifies compliance for small taxpayers with no transactions during a tax period. It promotes ease of compliance through mobile-based filing.Amendment:This notification amends notification No. 3/2017
This notification substitutes Rule 67A of the CGST Rules, 2017 to allow furnishing of NIL GSTR-3B and NIL GSTR-1 through SMS using registered mobile number and OTP verification. The amendment simplifies compliance for small taxpayers with no transactions during a tax period. It promotes ease of compliance through mobile-based filing.Amendment:This notification amends notification No. 3/2017
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
This notification amends Notification No. 76/2018–Central Tax to grant amnesty from late fee under section 47 for delayed filing of FORM GSTR-3B. Late fee exceeding ₹250 is waived, and full waiver is granted where tax payable is nil, if returns for May 2020 to July 2020 are furnished up to 30 September 2020. The relief applies to taxpayers across turnover slabs.Amendment:This notification amends notification No. 76/2018
This notification amends Notification No. 76/2018–Central Tax to grant amnesty from late fee under section 47 for delayed filing of FORM GSTR-3B. Late fee exceeding ₹250 is waived, and full waiver is granted where tax payable is nil, if returns for May 2020 to July 2020 are furnished up to 30 September 2020. The relief applies to taxpayers across turnover slabs.Amendment:This notification amends notification No. 76/2018
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
