This notification extends the time limit for furnishing FORM GSTR-9 for FY 2018-19 up to 30 September 2020. It supersedes Notification No. 15/2020–Central Tax, except for actions already taken. The extension is granted under section 44 read with rule 80 to ease compliance burden during COVID-19.Amendment:Yes it has been amended through notification 80/2020, 69/2020,
This notification extends the time limit for furnishing FORM GSTR-9 for FY 2018-19 up to 30 September 2020. It supersedes Notification No. 15/2020–Central Tax, except for actions already taken. The extension is granted under section 44 read with rule 80 to ease compliance burden during COVID-19.Amendment:Yes it has been amended through notification 80/2020, 69/2020,
This notification amends Notification No. 44/2019–Central Tax to extend due dates for filing FORM GSTR-3B for specified months for registered persons in UT of Jammu & Kashmir and UT of Ladakh. Different extended dates are prescribed for different tax periods. The notification is deemed effective from 24 March 2020.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 44/2019–Central Tax to extend due dates for filing FORM GSTR-3B for specified months for registered persons in UT of Jammu & Kashmir and UT of Ladakh. Different extended dates are prescribed for different tax periods. The notification is deemed effective from 24 March 2020.Amendment:This notification amends notification No. 44/2019
Allows companies to verify GSTR-3B using electronic verification code during the specified period. Introduces rule enabling filing of Nil GSTR-3B through SMS using registered mobile number. Prescribes OTP-based verification for such filings.Effective Date: 05.05.2020 (specific provisions effective from 21.04.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows companies to verify GSTR-3B using electronic verification code during the specified period. Introduces rule enabling filing of Nil GSTR-3B through SMS using registered mobile number. Prescribes OTP-based verification for such filings.Effective Date: 05.05.2020 (specific provisions effective from 21.04.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Amends the scope of corporate debtors covered under the special procedure by excluding those compliant prior to appointment of IRP/RP. Extends the timeline for obtaining new GST registration up to 30 June 2020 or 30 days from appointment, whichever is later. Clarifies applicability of the special procedure.Effective Date: 21.03.2020Previous Notification: Notification No. 11/2020 – Central Tax dated 21.03.2020
Amends the scope of corporate debtors covered under the special procedure by excluding those compliant prior to appointment of IRP/RP. Extends the timeline for obtaining new GST registration up to 30 June 2020 or 30 days from appointment, whichever is later. Clarifies applicability of the special procedure.Effective Date: 21.03.2020Previous Notification: Notification No. 11/2020 – Central Tax dated 21.03.2020
Extends the validity of e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020. Deems such e-way bills valid up to 31 May 2020. Amends the earlier relaxation granted under COVID-19 related measures.Effective Date: 05.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the validity of e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020. Deems such e-way bills valid up to 31 May 2020. Amends the earlier relaxation granted under COVID-19 related measures.Effective Date: 05.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for furnishing annual return under section 44 read with rule 80 for FY 2018-19. Prescribes 30 September 2020 as the revised due date for filing through the common portal. Supersedes the earlier notification to the extent of the extension granted.Effective Date: 05.05.2020Previous Notification: Notification No. 15/2020 – Central Tax dated 23.03.2020
Extends the time limit for furnishing annual return under section 44 read with rule 80 for FY 2018-19. Prescribes 30 September 2020 as the revised due date for filing through the common portal. Supersedes the earlier notification to the extent of the extension granted.Effective Date: 05.05.2020Previous Notification: Notification No. 15/2020 – Central Tax dated 23.03.2020
Extends due dates for furnishing FORM GSTR-3B for specified months for taxpayers in the Union Territories of Jammu & Kashmir and Ladakh. Prescribes 24 March 2020 and 20 May 2020 as revised due dates for different tax periods. Applies to returns under rule 61.Effective Date: 24.03.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends due dates for furnishing FORM GSTR-3B for specified months for taxpayers in the Union Territories of Jammu & Kashmir and Ladakh. Prescribes 24 March 2020 and 20 May 2020 as revised due dates for different tax periods. Applies to returns under rule 61.Effective Date: 24.03.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Issued under section 164 of the CGST Act, this notification appoints 21 April 2020 as the effective date for provisions introduced under the CGST (Fourth Amendment) Rules, 2019. These provisions relate to rules governing GST registration, including cancellation and verification aspects. The notification ensures formal operationalisation of amended registration rules
Issued under section 164 of the CGST Act, this notification appoints 21 April 2020 as the effective date for provisions introduced under the CGST (Fourth Amendment) Rules, 2019. These provisions relate to rules governing GST registration, including cancellation and verification aspects. The notification ensures formal operationalisation of amended registration rules
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
