Issued under sections 50 and 148 of the CGST Act, this notification amends Notification No. 13/2017 – Central Tax to provide conditional relief in interest on delayed payment of tax. For specified taxpayers and tax periods February 2020 to April 2020, nil or reduced interest rates apply, subject to filing FORM GSTR-3B within prescribed extended dates. The measure aims to mitigate financial stress during COVID-19.Amendment:This notification amends notification No. 13/2017
Issued under sections 50 and 148 of the CGST Act, this notification amends Notification No. 13/2017 – Central Tax to provide conditional relief in interest on delayed payment of tax. For specified taxpayers and tax periods February 2020 to April 2020, nil or reduced interest rates apply, subject to filing FORM GSTR-3B within prescribed extended dates. The measure aims to mitigate financial stress during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under section 148 of the CGST Act, amends Notification No. 21/2019 – Central Tax. It extends the due date for filing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020, and for filing FORM GSTR-4 for FY 2019–20 to 15 July 2020. The amendment provides relief to composition taxpayers amid pandemic-related constraints.Amendment:This notification amends notification No. 21/2019
This notification, issued under section 148 of the CGST Act, amends Notification No. 21/2019 – Central Tax. It extends the due date for filing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020, and for filing FORM GSTR-4 for FY 2019–20 to 15 July 2020. The amendment provides relief to composition taxpayers amid pandemic-related constraints.Amendment:This notification amends notification No. 21/2019
Issued under section 168A of the CGST Act, this notification extends the time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020. It also extends the validity of e-way bills expiring between 20 March 2020 and 15 April 2020 till 30 April 2020. Certain provisions are specifically excluded from this relaxation. The notification provides broad procedural relief during the pandemic.Amendment:Yes it has been amended through notification 91/2020, 65/2020, 47/2020, 40/2020,
Issued under section 168A of the CGST Act, this notification extends the time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020. It also extends the validity of e-way bills expiring between 20 March 2020 and 15 April 2020 till 30 April 2020. Certain provisions are specifically excluded from this relaxation. The notification provides broad procedural relief during the pandemic.Amendment:Yes it has been amended through notification 91/2020, 65/2020, 47/2020, 40/2020,
This notification, issued under section 168 of the CGST Act, amends Notification No. 29/2020 – Central Tax to extend the due date for filing FORM GSTR-3B for May 2020. Separate extended due dates are prescribed based on turnover limits and location of principal place of business. The measure aims to facilitate smoother compliance during COVID-19 disruptions.Amendment:This notification amends notification No. 29/2020
This notification, issued under section 168 of the CGST Act, amends Notification No. 29/2020 – Central Tax to extend the due date for filing FORM GSTR-3B for May 2020. Separate extended due dates are prescribed based on turnover limits and location of principal place of business. The measure aims to facilitate smoother compliance during COVID-19 disruptions.Amendment:This notification amends notification No. 29/2020
Allows registered persons to opt for composition levy for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020. Prescribes furnishing of FORM GST ITC-03 up to 31 July 2020. Provides cumulative application of input tax credit restrictions under rule 36(4) for specified months.Effective Date: 03.04.2020 (specific amendments effective from 31.03.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows registered persons to opt for composition levy for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020. Prescribes furnishing of FORM GST ITC-03 up to 31 July 2020. Provides cumulative application of input tax credit restrictions under rule 36(4) for specified months.Effective Date: 03.04.2020 (specific amendments effective from 31.03.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
