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.

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, 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 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,

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)