Extends the validity of e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020. Deems such e-way bills valid up to 31 May 2020. Amends the earlier relaxation granted under COVID-19 related measures.Effective Date: 05.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the validity of e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020. Deems such e-way bills valid up to 31 May 2020. Amends the earlier relaxation granted under COVID-19 related measures.Effective Date: 05.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
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
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
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)
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
