Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Substitutes FORM GST INV-01 to prescribe revised schema and format for e-invoices. Specifies detailed mandatory and optional fields for invoice reporting. Applies to invoices, credit notes and debit notes issued under rule 48.Effective Date: 30.07.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2019–20. Substitutes the earlier due date of 15 July 2020 with 31 August 2020. Applies to persons covered under notification issued under section 148.Effective Date: 13.07.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
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
