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
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 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
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
