This notification amends Notification No. 11/2020–Central Tax issued under section 148. It excludes corporate debtors who had already furnished GSTR-1 and GSTR-3B for periods prior to appointment of IRP/RP from the special procedure. It also requires the IRP/RP to obtain new GST registration within 30 days of appointment or by 30 June 2020, whichever is later. The amendment clarifies GST compliance during insolvency resolution.Amendment:This notification amends notification No. 11/2020
This notification amends Notification No. 11/2020–Central Tax issued under section 148. It excludes corporate debtors who had already furnished GSTR-1 and GSTR-3B for periods prior to appointment of IRP/RP from the special procedure. It also requires the IRP/RP to obtain new GST registration within 30 days of appointment or by 30 June 2020, whichever is later. The amendment clarifies GST compliance during insolvency resolution.Amendment:This notification amends notification No. 11/2020
This notification amends the CGST Rules, 2017 to allow registered persons under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) for the period 21 April 2020 to 30 June 2020. It also inserts Rule 67A, enabling Nil GSTR-3B returns to be furnished through SMS using registered mobile number, verified via OTP. The amendment aims at simplifying return filing and enhancing ease of compliance.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to allow registered persons under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) for the period 21 April 2020 to 30 June 2020. It also inserts Rule 67A, enabling Nil GSTR-3B returns to be furnished through SMS using registered mobile number, verified via OTP. The amendment aims at simplifying return filing and enhancing ease of compliance.Amendment:This notification amends notification No. 3/2017
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
Appoints 21 April 2020 as the date from which specified provisions relating to Aadhaar authentication and physical verification come into force. Applies provisions introduced through the relevant amendment rules. Operationalises the notified rules from the appointed date.Effective Date: 21.04.2020
Issued under section 164 of the CGST Act, this notification appoints 21 April 2020 as the effective date for provisions introduced under the CGST (Fourth Amendment) Rules, 2019. These provisions relate to rules governing GST registration, including cancellation and verification aspects. The notification ensures formal operationalisation of amended registration rules
Issued under section 164 of the CGST Act, this notification appoints 21 April 2020 as the effective date for provisions introduced under the CGST (Fourth Amendment) Rules, 2019. These provisions relate to rules governing GST registration, including cancellation and verification aspects. The notification ensures formal operationalisation of amended registration rules
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.
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.
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Fourth Amendment) Rules, 2020. It allows registered persons to opt for the Composition Scheme for FY 2020–21 by filing FORM GST CMP-02 up to 30 June 2020, and FORM GST ITC-03 up to 31 July 2020. It also provides cumulative adjustment of ITC for February to August 2020, to be reported in GSTR-3B of September 2020.Amendment:This notification amends notification No. 3/2017
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Prescribes revised due dates for furnishing GSTR-3B for May 2020 based on turnover and State/UT. Specifies separate dates for taxpayers above ₹5 crore and for taxpayers up to ₹5 crore with State-wise classification. Amends the earlier schedule notified for GSTR-3B.Effective Date: 03.04.2020Previous Notification: Notification No. 29/2020 – Central Tax dated 23.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends time limits for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020, with specified exclusions. Covers proceedings, filings, and other actions under GST laws. Extends validity of e-way bills expiring between 20 March 2020 and 15 April 2020 up to 30 April 2020.Effective Date: 20.03.2020
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter ending 31 March 2020 to 07 July 2020. Extends the due date for furnishing FORM GSTR-4 for FY 2019–20 to 15 July 2020. Applies to taxpayers under the composition scheme.Effective Date: 03.04.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.Effective Date: 03.04.2020Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018
