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
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 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
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
