This notification amends Notification No. 06/2017–Integrated Tax to provide reduced or nil interest on delayed filing of GSTR-3B for the months of February, March and April 2020. The concessional interest rates vary based on aggregate turnover and are subject to specified timelines for filing returns. The relief measure was introduced to ease compliance burden during the COVID-19 pandemic and is deemed effective from 20 March 2020.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to provide reduced or nil interest on delayed filing of GSTR-3B for the months of February, March and April 2020. The concessional interest rates vary based on aggregate turnover and are subject to specified timelines for filing returns. The relief measure was introduced to ease compliance burden during the COVID-19 pandemic and is deemed effective from 20 March 2020.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.Effective Date: 20.03.2020Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
Allows registered persons to opt for composition levy for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020. Prescribes furnishing of FORM GST ITC-03 up to 31 July 2020. Provides cumulative application of input tax credit restrictions under rule 36(4) for specified months.Effective Date: 03.04.2020 (specific amendments effective from 31.03.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
Allows registered persons to opt for composition levy for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020. Prescribes furnishing of FORM GST ITC-03 up to 31 July 2020. Provides cumulative application of input tax credit restrictions under rule 36(4) for specified months.Effective Date: 03.04.2020 (specific amendments effective from 31.03.2020)Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)
This notification, issued under section 168 of the CGST Act, amends Notification No. 29/2020 – Central Tax to extend the due date for filing FORM GSTR-3B for May 2020. Separate extended due dates are prescribed based on turnover limits and location of principal place of business. The measure aims to facilitate smoother compliance during COVID-19 disruptions.Amendment:This notification amends notification No. 29/2020
This notification, issued under section 168 of the CGST Act, amends Notification No. 29/2020 – Central Tax to extend the due date for filing FORM GSTR-3B for May 2020. Separate extended due dates are prescribed based on turnover limits and location of principal place of business. The measure aims to facilitate smoother compliance during COVID-19 disruptions.Amendment:This notification amends notification No. 29/2020
