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 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
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
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
