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
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
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
Specifies staggered due dates for furnishing FORM GSTR-3B for the months April 2020 to September 2020. Prescribes different due dates based on aggregate turnover and location of principal place of business. Requires discharge of tax liability by the due date prescribed for filing the return.Effective Date: 23.03.2020
Specifies staggered due dates for furnishing FORM GSTR-3B for the months April 2020 to September 2020. Prescribes different due dates based on aggregate turnover and location of principal place of business. Requires discharge of tax liability by the due date prescribed for filing the return.Effective Date: 23.03.2020
Extends the time limit for furnishing monthly FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for each month from April 2020 to September 2020. Applies uniformly to the specified class of registered persons.Effective Date: 23.03.2020
Extends the time limit for furnishing monthly FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for each month from April 2020 to September 2020. Applies uniformly to the specified class of registered persons.Effective Date: 23.03.2020
Notifies special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly FORM GSTR-1 for April–June 2020 and July–September 2020. Defers notification of due dates for furnishing details under section 38 for the relevant months.Effective Date: 23.03.2020
Notifies special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly FORM GSTR-1 for April–June 2020 and July–September 2020. Defers notification of due dates for furnishing details under section 38 for the relevant months.Effective Date: 23.03.2020
Extends the due date for furnishing FORM GSTR-3B for the months July 2019 to September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing of returns up to the prescribed extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-3B for the months July 2019 to September 2019. Applies to registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir. Permits filing of returns up to the prescribed extended date.Effective Date: 20.12.2019Previous Notification: Notification No. 29/2019 – Central Tax dated 28.06.2019
Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the due date for furnishing FORM GSTR-3B for October 2019 for taxpayers in the erstwhile State of Jammu and Kashmir. Prescribes extended due dates for November 2019 to February 2020 for taxpayers in the Union Territories of Jammu and Kashmir and Ladakh. Applies to returns furnished under rule 61.Effective Date: 20.12.2019Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
