Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
Substitutes the table in rule 7 of the CGST Rules, 2017 relating to composition levy rates. Prescribes revised rates for manufacturers, specified service suppliers and other eligible persons. Specifies rates separately for persons opting under section 10(2A).Effective Date: 01.04.2020
Appoints 30 June 2020 as the date on which sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. Gives effect to statutory amendments relating to GST law. Applies from the notified date.Effective Date: 30.06.2020
Appoints 30 June 2020 as the date on which sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. Gives effect to statutory amendments relating to GST law. Applies from the notified date.Effective Date: 30.06.2020
This notification further amends Notification No. 06/2017–Integrated Tax to extend interest relief for delayed filing of GSTR-3B up to July 2020. It prescribes nil or reduced interest rates based on turnover and location of the principal place of business, with state-wise differentiated timelines. The amendment provides extended compliance relief to taxpayers affected by the pandemic.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification further amends Notification No. 06/2017–Integrated Tax to extend interest relief for delayed filing of GSTR-3B up to July 2020. It prescribes nil or reduced interest rates based on turnover and location of the principal place of business, with state-wise differentiated timelines. The amendment provides extended compliance relief to taxpayers affected by the pandemic.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
This notification amends Notification No. 29/2020–Central Tax to prescribe extended due dates for filing FORM GSTR-3B for August 2020 for taxpayers having aggregate turnover up to ₹5 crore. For certain States/UTs, the due date is extended up to 1 October 2020, and for the remaining States/UTs up to 3 October 2020. The extension is granted under section 168 read with Rule 61(5) to ease compliance burden during COVID-19.Amendment:This notification amends notification No. 29/2020
This notification amends Notification No. 29/2020–Central Tax to prescribe extended due dates for filing FORM GSTR-3B for August 2020 for taxpayers having aggregate turnover up to ₹5 crore. For certain States/UTs, the due date is extended up to 1 October 2020, and for the remaining States/UTs up to 3 October 2020. The extension is granted under section 168 read with Rule 61(5) to ease compliance burden during COVID-19.Amendment:This notification amends notification No. 29/2020
This notification amends Notification No. 4/2018–CT to waive late fee under Section 47 for delayed filing of GSTR-1 for specified months/quarters from January to June 2020, subject to filing within prescribed extended dates. It provides compliance relief during the pandemic.Amendment:This notification amends notification No. 4/2018
This notification amends Notification No. 4/2018–CT to waive late fee under Section 47 for delayed filing of GSTR-1 for specified months/quarters from January to June 2020, subject to filing within prescribed extended dates. It provides compliance relief during the pandemic.Amendment:This notification amends notification No. 4/2018
This notification amends Notification No. 76/2018–CT to waive late fee exceeding ₹250, and grant full waiver where tax payable is NIL, for delayed filing of GSTR-3B for July 2017 to January 2020, if filed between 1 July 2020 and 30 September 2020. It incentivises return regularisation.Amendment:This notification amends notification No. 76/2018
This notification amends Notification No. 76/2018–CT to waive late fee exceeding ₹250, and grant full waiver where tax payable is NIL, for delayed filing of GSTR-3B for July 2017 to January 2020, if filed between 1 July 2020 and 30 September 2020. It incentivises return regularisation.Amendment:This notification amends notification No. 76/2018
This notification amends Notification No. 13/2017–CT to provide nil/9% concessional interest for delayed filing of GSTR-3B for February to July 2020, subject to turnover and State-wise classification. It grants substantial COVID-19 relief to taxpayers under Section 50 read with Section 148.Amendment:This notification amends notification No. 13/2017
This notification amends Notification No. 13/2017–CT to provide nil/9% concessional interest for delayed filing of GSTR-3B for February to July 2020, subject to turnover and State-wise classification. It grants substantial COVID-19 relief to taxpayers under Section 50 read with Section 148.Amendment:This notification amends notification No. 13/2017
This notification introduces the CGST (Seventh Amendment) Rules, 2020, substituting Rule 7 to prescribe revised composition levy rates, including for taxpayers opting under Section 10(2A). It rationalises composition rates for manufacturers, traders and service providers. Effective retrospectively from 1 April 2020.
This notification introduces the CGST (Seventh Amendment) Rules, 2020, substituting Rule 7 to prescribe revised composition levy rates, including for taxpayers opting under Section 10(2A). It rationalises composition rates for manufacturers, traders and service providers. Effective retrospectively from 1 April 2020.
This notification appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. These provisions relate to amendments in GST administration and enforcement. Issued under Section 1(2) of the Finance Act, 2020.
This notification appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 come into force. These provisions relate to amendments in GST administration and enforcement. Issued under Section 1(2) of the Finance Act, 2020.
