Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.Effective Date: 01.07.2020
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.Effective Date: 25.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the period for completion or compliance of actions under GST laws covered by Notification No. 35/2020. Substitutes the earlier end dates with 30 August 2020 and 31 August 2020, as applicable. Continues relaxation for specified statutory timelines.Effective Date: 27.06.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.Effective Date: 27.06.2020Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020
Substitutes the words “turnover of taxable” with “turnover of” at the specified place in Notification No. 50/2020–Central Tax. Rectifies the textual error in the description of turnover for composition levy purposes. Ensures correct interpretation of the amended rule.Effective Date: 25.06.2020Previous Notification: Notification No. 50/2020 – Central Tax dated 24.06.2020
Substitutes the words “turnover of taxable” with “turnover of” at the specified place in Notification No. 50/2020–Central Tax. Rectifies the textual error in the description of turnover for composition levy purposes. Ensures correct interpretation of the amended rule.Effective Date: 25.06.2020Previous Notification: Notification No. 50/2020 – Central Tax dated 24.06.2020
Substitutes the words “third proviso” with “fourth proviso” in Notification No. 53/2020–Central Tax. Rectifies an internal reference error in the notification text. Ensures correct application of the amended proviso.Effective Date: 25.06.2020Previous Notification: Notification No. 53/2020 – Central Tax dated 24.06.2020
Substitutes the words “third proviso” with “fourth proviso” in Notification No. 53/2020–Central Tax. Rectifies an internal reference error in the notification text. Ensures correct application of the amended proviso.Effective Date: 25.06.2020Previous Notification: Notification No. 53/2020 – Central Tax dated 24.06.2020
Appoints 30 June 2020 as the date on which sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. Gives effect to statutory amendments relating to GST law. Applies from the notified date.Effective Date: 30.06.2020
Appoints 30 June 2020 as the date on which sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. Gives effect to statutory amendments relating to GST law. Applies from the notified date.Effective Date: 30.06.2020
Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
Prescribes nil or reduced rate of interest for delayed filing of FORM GSTR-3B for specified tax periods. Specifies different interest relief periods based on turnover slabs and State-wise classification. Extends concessional interest benefit up to September 2020 for covered periods.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Prescribes nil or reduced rate of interest for delayed filing of FORM GSTR-3B for specified tax periods. Specifies different interest relief periods based on turnover slabs and State-wise classification. Extends concessional interest benefit up to September 2020 for covered periods.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Provides waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods subject to conditions. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Extends relief for returns from July 2017 to July 2020.Effective Date: 24.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Provides waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods subject to conditions. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Extends relief for returns from July 2017 to July 2020.Effective Date: 24.06.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
