This notification notifies registered persons having aggregate turnover up to ₹5 crore as eligible to furnish quarterly returns with monthly tax payment under the QRMP Scheme. It prescribes conditions for opting, deemed options, and transition rules. The notification operationalises quarterly compliance for small taxpayers
This notification notifies registered persons having aggregate turnover up to ₹5 crore as eligible to furnish quarterly returns with monthly tax payment under the QRMP Scheme. It prescribes conditions for opting, deemed options, and transition rules. The notification operationalises quarterly compliance for small taxpayers
This notification extends the due date for filing FORM GSTR-1 to the 11th day of the succeeding month for monthly filers and 13th day for quarterly filers. It supersedes Notifications No. 74/2020 and 75/2020. The amendment aligns outward supply reporting with the QRMP framework.Amendment:Yes it has been amended through notification 1/2025, 9/2024, 41/2023, 18/2023, 14/2023, 11/2023, 17/2021, 12/2021, 6/2021,
This notification extends the due date for filing FORM GSTR-1 to the 11th day of the succeeding month for monthly filers and 13th day for quarterly filers. It supersedes Notifications No. 74/2020 and 75/2020. The amendment aligns outward supply reporting with the QRMP framework.Amendment:Yes it has been amended through notification 1/2025, 9/2024, 41/2023, 18/2023, 14/2023, 11/2023, 17/2021, 12/2021, 6/2021,
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
This corrigendum corrects an incorrect reference to Notification No. 72/2020–CT and substitutes it with Notification No. 79/2020–CT at the specified place. The correction is purely clerical in nature. All other provisions of Notification No. 82/2020 remain unchanged
This notification introduces comprehensive amendments to the CGST Rules, 2017 to implement the QRMP Scheme, FORM GSTR-2B, revised GSTR-1 and GSTR-3B procedures, and monthly tax payment through PMT-06. It also prescribes quarterly return filing eligibility and timelines. The amendment strengthens return system automation and compliance discipline.Amendment:This notification amends notification No. 3/2017
This notification introduces comprehensive amendments to the CGST Rules, 2017 to implement the QRMP Scheme, FORM GSTR-2B, revised GSTR-1 and GSTR-3B procedures, and monthly tax payment through PMT-06. It also prescribes quarterly return filing eligibility and timelines. The amendment strengthens return system automation and compliance discipline.Amendment:This notification amends notification No. 3/2017
This notification appoints 10 November 2020 as the date on which Section 97 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law as enacted by the Finance Act. It gives statutory effect to the relevant legislative changes.
This notification appoints 10 November 2020 as the date on which Section 97 of the Finance (No. 2) Act, 2019 comes into force. The provision relates to amendments in GST law as enacted by the Finance Act. It gives statutory effect to the relevant legislative changes.
This notification extends the due date for furnishing FORM GSTR-9 and GSTR-9C for FY 2019-20 from 31 October 2020 to 31 December 2020. The extension is granted under Section 44 read with Rule 80. It provides additional time to complete annual compliance.Amendment:This notification amends notification No. 41/2020
This notification extends the due date for furnishing FORM GSTR-9 and GSTR-9C for FY 2019-20 from 31 October 2020 to 31 December 2020. The extension is granted under Section 44 read with Rule 80. It provides additional time to complete annual compliance.Amendment:This notification amends notification No. 41/2020
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
