This notification prescribes a special payment mechanism for QRMP taxpayers to deposit tax for the first and/or second month of the quarter. Tax may be paid as 35% of the previous quarter’s cash liability or the last month’s cash liability, subject to conditions. The measure ensures cash flow continuity while simplifying monthly payments
This notification prescribes a special payment mechanism for QRMP taxpayers to deposit tax for the first and/or second month of the quarter. Tax may be paid as 35% of the previous quarter’s cash liability or the last month’s cash liability, subject to conditions. The measure ensures cash flow continuity while simplifying monthly payments
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 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.
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
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 Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new entry exempting satellite launch services supplied by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited. The exemption supports India’s space programme and promotes commercial satellite launch activities.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
Amends multiple CGST Rules including rules 46, 67A, 80, 138E and 142. Enables filing of Nil GSTR-3B, GSTR-1 and CMP-08 through SMS. Enhances audit threshold to ₹5 crore for FY 2018-19 and 2019-20. Introduces revised FORM GSTR-2A and inserts FORM GSTR-2B for static ITC statement.Effective Date: 15.10.2020 (certain provisions effective from 20.03.2020)
