Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
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
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
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
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
This notification amends Rule 26 of the CGST Rules to permit companies to verify GSTR-3B (21 April–30 September 2020) and GSTR-1 (27 May–30 September 2020) using EVC, in addition to DSC. The measure provides procedural flexibility during COVID-19 restrictions.Amendment:This notification amends notification No. 3/2017
This notification amends Rule 26 of the CGST Rules to permit companies to verify GSTR-3B (21 April–30 September 2020) and GSTR-1 (27 May–30 September 2020) using EVC, in addition to DSC. The measure provides procedural flexibility during COVID-19 restrictions.Amendment:This notification amends notification No. 3/2017
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
This notification amends Notification No. 10/2020–Central Tax to extend the last date from 31 May 2020 to 31 July 2020 for availing the special GST procedure by corporate debtors undergoing insolvency. The amendment is issued under section 148 on the recommendation of the GST Council. It provides additional time for compliance during the pandemic.
This notification amends Notification No. 10/2020–Central Tax to extend the last date from 31 May 2020 to 31 July 2020 for availing the special GST procedure by corporate debtors undergoing insolvency. The amendment is issued under section 148 on the recommendation of the GST Council. It provides additional time for compliance during the pandemic.
This notification extends the time limit for issuance of orders rejecting refund claims under Section 54(5) read with Section 54(7) where such time limit fell between 20 March 2020 and 29 June 2020. The order may now be issued within 15 days from receipt of reply or by 30 June 2020, whichever is later. The relief is granted under Section 168A due to pandemic-related disruption.Amendment:Yes it has been amended through notification 56/2020,
This notification extends the time limit for issuance of orders rejecting refund claims under Section 54(5) read with Section 54(7) where such time limit fell between 20 March 2020 and 29 June 2020. The order may now be issued within 15 days from receipt of reply or by 30 June 2020, whichever is later. The relief is granted under Section 168A due to pandemic-related disruption.Amendment:Yes it has been amended through notification 56/2020,
This notification amends Notification No. 35/2020–CT to deem the validity of e-way bills generated on or before 24 March 2020 and expiring on or after 20 March 2020 as extended till 30 June 2020. The relief ensures uninterrupted movement of goods during lockdown. Issued under Section 168A.Amendment:This notification amends notification No. 35/2020
This notification amends Notification No. 35/2020–CT to deem the validity of e-way bills generated on or before 24 March 2020 and expiring on or after 20 March 2020 as extended till 30 June 2020. The relief ensures uninterrupted movement of goods during lockdown. Issued under Section 168A.Amendment:This notification amends notification No. 35/2020
