Extends the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
Extends the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
This notification appoints 8 June 2020 as the date on which the provisions of the CGST (Fifth Amendment) Rules, 2020, notified vide Notification No. 38/2020–CT, shall come into force. The rules were framed under section 164 of the CGST Act. It gives effect to the procedural amendments from the specified date.
This notification appoints 8 June 2020 as the date on which the provisions of the CGST (Fifth Amendment) Rules, 2020, notified vide Notification No. 38/2020–CT, shall come into force. The rules were framed under section 164 of the CGST Act. It gives effect to the procedural amendments from the specified date.
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
This notification appoints 18 May 2020 as the date on which Section 128 of the Finance Act, 2020 comes into force. The provision relates to amendments in GST law enacted through the Finance Act, 2020. It operationalises the statutory amendment from the notified date.
Notification of commencement of Section 128 of the Finance Act, 2020. May 16, 2020
This notification appoints 18 May 2020 as the date on which Section 128 of the Finance Act, 2020 comes into force. The provision relates to amendments in GST law enacted through the Finance Act, 2020. It operationalises the statutory amendment from the notified date.
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
This notification amends the CGST Rules, 2017 to allow registered persons under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) for the period 21 April 2020 to 30 June 2020. It also inserts Rule 67A, enabling Nil GSTR-3B returns to be furnished through SMS using registered mobile number, verified via OTP. The amendment aims at simplifying return filing and enhancing ease of compliance.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to allow registered persons under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) for the period 21 April 2020 to 30 June 2020. It also inserts Rule 67A, enabling Nil GSTR-3B returns to be furnished through SMS using registered mobile number, verified via OTP. The amendment aims at simplifying return filing and enhancing ease of compliance.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 11/2020–Central Tax issued under section 148. It excludes corporate debtors who had already furnished GSTR-1 and GSTR-3B for periods prior to appointment of IRP/RP from the special procedure. It also requires the IRP/RP to obtain new GST registration within 30 days of appointment or by 30 June 2020, whichever is later. The amendment clarifies GST compliance during insolvency resolution.Amendment:This notification amends notification No. 11/2020
This notification amends Notification No. 11/2020–Central Tax issued under section 148. It excludes corporate debtors who had already furnished GSTR-1 and GSTR-3B for periods prior to appointment of IRP/RP from the special procedure. It also requires the IRP/RP to obtain new GST registration within 30 days of appointment or by 30 June 2020, whichever is later. The amendment clarifies GST compliance during insolvency resolution.Amendment:This notification amends notification No. 11/2020
This notification amends Notification No. 35/2020–Central Tax to deem e-way bills generated on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, as valid up to 31 May 2020. The relief was granted under section 168A. It facilitated uninterrupted movement of goods during lockdown.Amendment:This notification amends notification No. 35/2020
This notification amends Notification No. 35/2020–Central Tax to deem e-way bills generated on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, as valid up to 31 May 2020. The relief was granted under section 168A. It facilitated uninterrupted movement of goods during lockdown.Amendment:This notification amends notification No. 35/2020
