This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification extends the due date for filing FORM GSTR-1 to the 11th of the succeeding month for registered persons having aggregate turnover exceeding ₹1.5 crore for each month from October 2020 to March 2021. It ensures alignment of monthly outward supply reporting during the transition to QRMP and related changes.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification specifies the due dates for furnishing FORM GSTR-3B for each tax period from October 2020 to March 2021. Different due dates are prescribed based on aggregate turnover up to ₹5 crore and the State/UT of principal place of business. It also mandates payment of tax, interest and other dues by the specified dates. This notification was later rescinded by Notification No. 86/2020–CT.
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 47/2019–CT to extend the benefit of optional filing of FORM GSTR-9 to FY 2019-20. Registered persons having aggregate turnover up to ₹2 crore are exempted from mandatory filing of annual return. The measure reduces compliance burden for small taxpayers.Amendment:This notification amends notification No. 47/2019
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends Notification No. 12/2017–CT to prescribe mandatory HSN digits on tax invoices based on turnover. Taxpayers with turnover up to ₹5 crore must mention 4-digit HSN, while those exceeding ₹5 crore must mention 6-digit HSN. B2C supplies by small taxpayers are exempted from HSN requirement. The amendment improves standardisation and data quality.Amendment:This notification amends notification No. 12/2017
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to operationalise the Quarterly Return Monthly Payment (QRMP) Scheme. It introduces changes relating to GSTR-1, GSTR-2B, GSTR-3B, PMT-06 and IFF. The amendment simplifies return filing for small taxpayers while ensuring regular tax payments.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 05/2017–Integrated Tax to prescribe mandatory HSN code reporting on tax invoices. Registered persons with aggregate turnover up to ₹5 crore are required to mention 4-digit HSN codes, while those exceeding ₹5 crore must mention 6-digit HSN codes. An exemption is provided for small taxpayers for supplies made to unregistered persons. The amendment takes effect from 1 April 2021.Issued for earlier notification?Yes — amends Notification No. 05/2017–Integrated Tax dated 28.06.2017.
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Extends time limit for furnishing monthly GSTR-1 for registered persons with aggregate turnover exceeding ₹1.5 crore. Prescribes filing by the 11th day of the succeeding month for October 2020 to March 2021. Applies to taxpayers required to file monthly returns.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Specifies staggered due dates for furnishing FORM GSTR-3B based on turnover and State/UT. Prescribes 20th, 22nd or 24th of the succeeding month as applicable. Mandates payment of tax liability by the due date for filing the return.Effective Date: 15.10.2020
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
Amends Notification No. 47/2019–Central Tax. Extends optional filing of annual return to FY 2019-20 in addition to FYs 2017-18 and 2018-19. Applies to registered persons having aggregate turnover up to ₹2 crore.Effective Date: 15.10.2020Previous Notification: Notification No. 47/2019 – Central Tax dated 09.10.2019
