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
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
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 the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
Extends the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
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
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
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
Allows companies to verify GSTR-3B using electronic verification code during the specified period. Introduces rule enabling filing of Nil GSTR-3B through SMS using registered mobile number. Prescribes OTP-based verification for such filings.Effective Date: 05.05.2020 (specific provisions effective from 21.04.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows companies to verify GSTR-3B using electronic verification code during the specified period. Introduces rule enabling filing of Nil GSTR-3B through SMS using registered mobile number. Prescribes OTP-based verification for such filings.Effective Date: 05.05.2020 (specific provisions effective from 21.04.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Amends the scope of corporate debtors covered under the special procedure by excluding those compliant prior to appointment of IRP/RP. Extends the timeline for obtaining new GST registration up to 30 June 2020 or 30 days from appointment, whichever is later. Clarifies applicability of the special procedure.Effective Date: 21.03.2020Previous Notification: Notification No. 11/2020 – Central Tax dated 21.03.2020
Amends the scope of corporate debtors covered under the special procedure by excluding those compliant prior to appointment of IRP/RP. Extends the timeline for obtaining new GST registration up to 30 June 2020 or 30 days from appointment, whichever is later. Clarifies applicability of the special procedure.Effective Date: 21.03.2020Previous Notification: Notification No. 11/2020 – Central Tax dated 21.03.2020
