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
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
Prescribes revised due dates for furnishing FORM GSTR-3B for August 2020 for taxpayers with turnover up to ₹5 crore. Specifies different due dates based on the State or Union Territory of registration. Amends the earlier staggered due date notification.Effective Date: 24.06.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing FORM GSTR-3B for August 2020 for taxpayers with turnover up to ₹5 crore. Specifies different due dates based on the State or Union Territory of registration. Amends the earlier staggered due date notification.Effective Date: 24.06.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Waives late fee for delayed filing of FORM GSTR-1 for specified monthly and quarterly periods. Prescribes revised cut-off dates for furnishing GSTR-1 from March 2020 to June 2020 and quarters ending March and June 2020. Applies subject to filing within the specified dates.Effective Date: 24.06.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed filing of FORM GSTR-1 for specified monthly and quarterly periods. Prescribes revised cut-off dates for furnishing GSTR-1 from March 2020 to June 2020 and quarters ending March and June 2020. Applies subject to filing within the specified dates.Effective Date: 24.06.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
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
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
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
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
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
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
