This notification extends the time limit prescribed under Section 31(7) for issuing tax invoices in respect of goods sent on approval for sale or return. Where such time limit fell between 20 March 2020 and 30 October 2020, it is extended up to 31 October 2020. The extension is granted under Section 168A as pandemic relief.Amendment:This notification amends notification No. 35/2020

This notification waives late fee payable under Section 47 in excess of ₹250 for delayed filing of FORM GSTR-10 (Final Return). The benefit is available if the return is furnished between 22 September 2020 and 31 December 2020. It facilitates closure of compliance for cancelled registrations.

Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017

This notification amends Notification No. 35/2020–CT to extend time limits for completion or compliance of actions under Section 171 where such time limits fell between 20 March 2020 and 29 November 2020. Such actions are now permitted up to 30 November 2020. The relief is granted under Section 168A due to COVID-19 disruptions.Amendment:This notification amends notification No. 35/2020

This notification extends the due date for furnishing FORM GSTR-4 for the relevant period by substituting 31 August 2020 with 31 October 2020. It amends Notification No. 21/2019–CT issued under Section 148. The extension provides compliance relief to composition taxpayers.Amendment:This notification amends notification No. 21/2029