Issued under section 168A of the CGST Act, this notification extends the time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020. It also extends the validity of e-way bills expiring between 20 March 2020 and 15 April 2020 till 30 April 2020. Certain provisions are specifically excluded from this relaxation. The notification provides broad procedural relief during the pandemic.Amendment:Yes it has been amended through notification 91/2020, 65/2020, 47/2020, 40/2020,
Issued under section 168A of the CGST Act, this notification extends the time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020. It also extends the validity of e-way bills expiring between 20 March 2020 and 15 April 2020 till 30 April 2020. Certain provisions are specifically excluded from this relaxation. The notification provides broad procedural relief during the pandemic.Amendment:Yes it has been amended through notification 91/2020, 65/2020, 47/2020, 40/2020,
This notification, issued under section 148 of the CGST Act, amends Notification No. 21/2019 – Central Tax. It extends the due date for filing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020, and for filing FORM GSTR-4 for FY 2019–20 to 15 July 2020. The amendment provides relief to composition taxpayers amid pandemic-related constraints.Amendment:This notification amends notification No. 21/2019
This notification, issued under section 148 of the CGST Act, amends Notification No. 21/2019 – Central Tax. It extends the due date for filing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020, and for filing FORM GSTR-4 for FY 2019–20 to 15 July 2020. The amendment provides relief to composition taxpayers amid pandemic-related constraints.Amendment:This notification amends notification No. 21/2019
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
This notification, issued under sections 128 and 148 of the CGST Act, amends Notification No. 76/2018 – Central Tax to grant waiver of late fee under section 47 for delayed filing of FORM GSTR-3B. The waiver applies to February 2020, March 2020 and April 2020, subject to filing within prescribed extended due dates based on aggregate turnover slabs. The measure was introduced to reduce compliance burden during the COVID-19 pandemic.Amendment:This notification amends notification No. 76/2018
Issued under sections 50 and 148 of the CGST Act, this notification amends Notification No. 13/2017 – Central Tax to provide conditional relief in interest on delayed payment of tax. For specified taxpayers and tax periods February 2020 to April 2020, nil or reduced interest rates apply, subject to filing FORM GSTR-3B within prescribed extended dates. The measure aims to mitigate financial stress during COVID-19.Amendment:This notification amends notification No. 13/2017
Issued under sections 50 and 148 of the CGST Act, this notification amends Notification No. 13/2017 – Central Tax to provide conditional relief in interest on delayed payment of tax. For specified taxpayers and tax periods February 2020 to April 2020, nil or reduced interest rates apply, subject to filing FORM GSTR-3B within prescribed extended dates. The measure aims to mitigate financial stress during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
