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 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
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 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
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 further amends Notification No. 35/2020–Central Tax to extend various time limits prescribed under the CGST Act. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is issued under section 168A of the CGST Act, 2017 on the recommendation of the GST Council, as COVID-19 relief.
This notification further amends Notification No. 35/2020–Central Tax to extend various time limits prescribed under the CGST Act. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is issued under section 168A of the CGST Act, 2017 on the recommendation of the GST Council, as COVID-19 relief.
This notification amends Notification No. 46/2020–Central Tax dated 09.06.2020 by further extending the time limits for specified actions. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is granted by exercising powers under section 168A of the CGST Act, 2017 to mitigate difficulties caused by the pandemic.Amendment:This notification amends notification No. 46/2020
This notification amends Notification No. 46/2020–Central Tax dated 09.06.2020 by further extending the time limits for specified actions. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is granted by exercising powers under section 168A of the CGST Act, 2017 to mitigate difficulties caused by the pandemic.Amendment:This notification amends notification No. 46/2020
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
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
This corrigendum substitutes the words “turnover of taxable” with “turnover of” at the specified place. The correction is clerical and does not alter the substance of the composition levy rates. All other provisions remain unchanged.
This corrigendum substitutes the words “turnover of taxable” with “turnover of” at the specified place. The correction is clerical and does not alter the substance of the composition levy rates. All other provisions remain unchanged.
