This notification amends Notification No. 29/2020–Central Tax to prescribe extended due dates for filing FORM GSTR-3B for August 2020 for taxpayers having aggregate turnover up to ₹5 crore. For certain States/UTs, the due date is extended up to 1 October 2020, and for the remaining States/UTs up to 3 October 2020. The extension is granted under section 168 read with Rule 61(5) to ease compliance burden during COVID-19.Amendment:This notification amends notification No. 29/2020
This notification amends Notification No. 29/2020–Central Tax to prescribe extended due dates for filing FORM GSTR-3B for August 2020 for taxpayers having aggregate turnover up to ₹5 crore. For certain States/UTs, the due date is extended up to 1 October 2020, and for the remaining States/UTs up to 3 October 2020. The extension is granted under section 168 read with Rule 61(5) to ease compliance burden during COVID-19.Amendment:This notification amends notification No. 29/2020
This notification amends Notification No. 4/2018–CT to waive late fee under Section 47 for delayed filing of GSTR-1 for specified months/quarters from January to June 2020, subject to filing within prescribed extended dates. It provides compliance relief during the pandemic.Amendment:This notification amends notification No. 4/2018
This notification amends Notification No. 4/2018–CT to waive late fee under Section 47 for delayed filing of GSTR-1 for specified months/quarters from January to June 2020, subject to filing within prescribed extended dates. It provides compliance relief during the pandemic.Amendment:This notification amends notification No. 4/2018
This notification amends Notification No. 76/2018–CT to waive late fee exceeding ₹250, and grant full waiver where tax payable is NIL, for delayed filing of GSTR-3B for July 2017 to January 2020, if filed between 1 July 2020 and 30 September 2020. It incentivises return regularisation.Amendment:This notification amends notification No. 76/2018
This notification amends Notification No. 76/2018–CT to waive late fee exceeding ₹250, and grant full waiver where tax payable is NIL, for delayed filing of GSTR-3B for July 2017 to January 2020, if filed between 1 July 2020 and 30 September 2020. It incentivises return regularisation.Amendment:This notification amends notification No. 76/2018
This notification amends Notification No. 13/2017–CT to provide nil/9% concessional interest for delayed filing of GSTR-3B for February to July 2020, subject to turnover and State-wise classification. It grants substantial COVID-19 relief to taxpayers under Section 50 read with Section 148.Amendment:This notification amends notification No. 13/2017
This notification amends Notification No. 13/2017–CT to provide nil/9% concessional interest for delayed filing of GSTR-3B for February to July 2020, subject to turnover and State-wise classification. It grants substantial COVID-19 relief to taxpayers under Section 50 read with Section 148.Amendment:This notification amends notification No. 13/2017
This notification introduces the CGST (Seventh Amendment) Rules, 2020, substituting Rule 7 to prescribe revised composition levy rates, including for taxpayers opting under Section 10(2A). It rationalises composition rates for manufacturers, traders and service providers. Effective retrospectively from 1 April 2020.
This notification introduces the CGST (Seventh Amendment) Rules, 2020, substituting Rule 7 to prescribe revised composition levy rates, including for taxpayers opting under Section 10(2A). It rationalises composition rates for manufacturers, traders and service providers. Effective retrospectively from 1 April 2020.
This notification appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. These provisions relate to amendments in GST administration and enforcement. Issued under Section 1(2) of the Finance Act, 2020.
This notification appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. These provisions relate to amendments in GST administration and enforcement. Issued under Section 1(2) of the Finance Act, 2020.
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.Effective Date: 27.05.2020Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
This notification amends Rule 26 of the CGST Rules to permit companies to verify GSTR-3B (21 April–30 September 2020) and GSTR-1 (27 May–30 September 2020) using EVC, in addition to DSC. The measure provides procedural flexibility during COVID-19 restrictions.Amendment:This notification amends notification No. 3/2017
This notification amends Rule 26 of the CGST Rules to permit companies to verify GSTR-3B (21 April–30 September 2020) and GSTR-1 (27 May–30 September 2020) using EVC, in addition to DSC. The measure provides procedural flexibility during COVID-19 restrictions.Amendment:This notification amends notification No. 3/2017
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends validity of e-way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020. Deems such e-way bills valid up to 30 June 2020. Further amends the COVID-19 relaxation notification.Effective Date: 31.05.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
Extends the time limit for issuance of refund orders where notices for rejection have been issued. Applies where the original time limit fell between 20 March 2020 and 29 June 2020. Allows issuance of order up to 30 June 2020 or fifteen days from receipt of reply, whichever is later.Effective Date: 20.03.2020
