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
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.
Substitutes the words “third proviso” with “fourth proviso” in Notification No. 53/2020–Central Tax. Rectifies an internal reference error in the notification text. Ensures correct application of the amended proviso.Effective Date: 25.06.2020Previous Notification: Notification No. 53/2020 – Central Tax dated 24.06.2020
Substitutes the words “third proviso” with “fourth proviso” in Notification No. 53/2020–Central Tax. Rectifies an internal reference error in the notification text. Ensures correct application of the amended proviso.Effective Date: 25.06.2020Previous Notification: Notification No. 53/2020 – Central Tax dated 24.06.2020
Substitutes the words “turnover of taxable” with “turnover of” at the specified place in Notification No. 50/2020–Central Tax. Rectifies the textual error in the description of turnover for composition levy purposes. Ensures correct interpretation of the amended rule.Effective Date: 25.06.2020Previous Notification: Notification No. 50/2020 – Central Tax dated 24.06.2020
Substitutes the words “turnover of taxable” with “turnover of” at the specified place in Notification No. 50/2020–Central Tax. Rectifies the textual error in the description of turnover for composition levy purposes. Ensures correct interpretation of the amended rule.Effective Date: 25.06.2020Previous Notification: Notification No. 50/2020 – Central Tax dated 24.06.2020
This corrigendum substitutes the words “third proviso” with “fourth proviso” at the specified place. The change is purely technical and does not affect the substantive relief granted.
This corrigendum substitutes the words “third proviso” with “fourth proviso” at the specified place. The change is purely technical and does not affect the substantive relief granted.
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.
Prescribes revised due dates for furnishing FORM GSTR-3B for August 2020 for taxpayers with turnover up to ₹5 crore. Specifies different due dates based on the State or Union Territory of registration. Amends the earlier staggered due date notification.Effective Date: 24.06.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing FORM GSTR-3B for August 2020 for taxpayers with turnover up to ₹5 crore. Specifies different due dates based on the State or Union Territory of registration. Amends the earlier staggered due date notification.Effective Date: 24.06.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Waives late fee for delayed filing of FORM GSTR-1 for specified monthly and quarterly periods. Prescribes revised cut-off dates for furnishing GSTR-1 from March 2020 to June 2020 and quarters ending March and June 2020. Applies subject to filing within the specified dates.Effective Date: 24.06.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed filing of FORM GSTR-1 for specified monthly and quarterly periods. Prescribes revised cut-off dates for furnishing GSTR-1 from March 2020 to June 2020 and quarters ending March and June 2020. Applies subject to filing within the specified dates.Effective Date: 24.06.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Provides waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods subject to conditions. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Extends relief for returns from July 2017 to July 2020.Effective Date: 24.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Provides waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods subject to conditions. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Extends relief for returns from July 2017 to July 2020.Effective Date: 24.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Prescribes nil or reduced rate of interest for delayed filing of FORM GSTR-3B for specified tax periods. Specifies different interest relief periods based on turnover slabs and State-wise classification. Extends concessional interest benefit up to September 2020 for covered periods.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Prescribes nil or reduced rate of interest for delayed filing of FORM GSTR-3B for specified tax periods. Specifies different interest relief periods based on turnover slabs and State-wise classification. Extends concessional interest benefit up to September 2020 for covered periods.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
