Extends the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
Extends the time limit specified in the special procedure notification for registered persons in the merged Union Territory. Substitutes the earlier date of 31 May 2020 with 31 July 2020. Continues the applicability of transitional compliance relief.Effective Date: 31.05.2020Previous Notification: Notification No. 10/2020 – Central Tax dated 21.03.2020
This notification amends Notification No. 35/2020–CT to deem the validity of e-way bills generated on or before 24 March 2020 and expiring on or after 20 March 2020 as extended till 30 June 2020. The relief ensures uninterrupted movement of goods during lockdown. Issued under Section 168A.Amendment:This notification amends notification No. 35/2020
This notification amends Notification No. 35/2020–CT to deem the validity of e-way bills generated on or before 24 March 2020 and expiring on or after 20 March 2020 as extended till 30 June 2020. The relief ensures uninterrupted movement of goods during lockdown. Issued under Section 168A.Amendment:This notification amends notification No. 35/2020
This notification extends the time limit for issuance of orders rejecting refund claims under Section 54(5) read with Section 54(7) where such time limit fell between 20 March 2020 and 29 June 2020. The order may now be issued within 15 days from receipt of reply or by 30 June 2020, whichever is later. The relief is granted under Section 168A due to pandemic-related disruption.Amendment:Yes it has been amended through notification 56/2020,
This notification extends the time limit for issuance of orders rejecting refund claims under Section 54(5) read with Section 54(7) where such time limit fell between 20 March 2020 and 29 June 2020. The order may now be issued within 15 days from receipt of reply or by 30 June 2020, whichever is later. The relief is granted under Section 168A due to pandemic-related disruption.Amendment:Yes it has been amended through notification 56/2020,
This notification amends Notification No. 10/2020–Central Tax to extend the last date from 31 May 2020 to 31 July 2020 for availing the special GST procedure by corporate debtors undergoing insolvency. The amendment is issued under section 148 on the recommendation of the GST Council. It provides additional time for compliance during the pandemic.
This notification amends Notification No. 10/2020–Central Tax to extend the last date from 31 May 2020 to 31 July 2020 for availing the special GST procedure by corporate debtors undergoing insolvency. The amendment is issued under section 148 on the recommendation of the GST Council. It provides additional time for compliance during the pandemic.
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.Effective Date: 08.06.2020Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
This notification appoints 8 June 2020 as the date on which the provisions of the CGST (Fifth Amendment) Rules, 2020, notified vide Notification No. 38/2020–CT, shall come into force. The rules were framed under section 164 of the CGST Act. It gives effect to the procedural amendments from the specified date.
This notification appoints 8 June 2020 as the date on which the provisions of the CGST (Fifth Amendment) Rules, 2020, notified vide Notification No. 38/2020–CT, shall come into force. The rules were framed under section 164 of the CGST Act. It gives effect to the procedural amendments from the specified date.
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
Appoints 18 May 2020 as the date on which section 128 of the Finance Act, 2020 comes into force. Gives effect to statutory amendments as enacted under the Finance Act. Applies uniformly from the notified date.Effective Date: 18.05.2020
This notification appoints 18 May 2020 as the date on which Section 128 of the Finance Act, 2020 comes into force. The provision relates to amendments in GST law enacted through the Finance Act, 2020. It operationalises the statutory amendment from the notified date.
Notification of commencement of Section 128 of the Finance Act, 2020. May 16, 2020
This notification appoints 18 May 2020 as the date on which Section 128 of the Finance Act, 2020 comes into force. The provision relates to amendments in GST law enacted through the Finance Act, 2020. It operationalises the statutory amendment from the notified date.
Extends due dates for furnishing FORM GSTR-3B for specified months for taxpayers in the Union Territories of Jammu & Kashmir and Ladakh. Prescribes 24 March 2020 and 20 May 2020 as revised due dates for different tax periods. Applies to returns under rule 61.Effective Date: 24.03.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends due dates for furnishing FORM GSTR-3B for specified months for taxpayers in the Union Territories of Jammu & Kashmir and Ladakh. Prescribes 24 March 2020 and 20 May 2020 as revised due dates for different tax periods. Applies to returns under rule 61.Effective Date: 24.03.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Extends the time limit for furnishing annual return under section 44 read with rule 80 for FY 2018-19. Prescribes 30 September 2020 as the revised due date for filing through the common portal. Supersedes the earlier notification to the extent of the extension granted.Effective Date: 05.05.2020Previous Notification: Notification No. 15/2020 – Central Tax dated 23.03.2020
Extends the time limit for furnishing annual return under section 44 read with rule 80 for FY 2018-19. Prescribes 30 September 2020 as the revised due date for filing through the common portal. Supersedes the earlier notification to the extent of the extension granted.Effective Date: 05.05.2020Previous Notification: Notification No. 15/2020 – Central Tax dated 23.03.2020
