Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Allows quarterly return filers to pay tax for first two months of a quarter by depositing 35% of previous tax liability. Provides exceptions where sufficient balance or nil liability exists. Applies only if return for preceding complete tax period is furnished.Effective Date: 01.01.2021
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Rescinds Notification No. 76/2020 relating to due dates for filing FORM GSTR-3B. Retains validity of actions already taken before rescission. Issued in public interest under section 168 of CGST Act.Effective Date: 10.11.2020Previous Notification: Notification No. 76/2020 – Central Tax dated 15.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker. Covers transactions undertaken during the period July 2020 to September 2020. Prescribes 30 November 2020 as the revised due date.Effective Date: 25.10.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.Effective Date: 01.01.2021Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Extends the due date for furnishing FORM GSTR-9 and FORM GSTR-9C for FY 2018-19. Substitutes the earlier due date of 31 October 2020 with 31 December 2020. Applies to all registered persons required to file annual return and reconciliation statement.Effective Date: 28.10.2020Previous Notification: Notification No. 41/2020 – Central Tax dated 05.05.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.Effective Date: 01.04.2021
