Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.Effective Date: 20.03.2020Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
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
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
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
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
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
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A new entry (ia) is inserted under S. No. 25 of Notification 11/2017 to tax MRO services of aircraft, aircraft engines and parts at 2.5% CGST. This reduction aims to boost the domestic aviation MRO sector and reduce dependence on foreign service providers.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% on maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. The amendment aims to promote the domestic aviation MRO sector and reduce operational costs for airlines.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification omits certain entries from the 2.5% and 6% schedules, inserts a new entry 75A (3605 00 10 – matches) under the 6% schedule, and modifies entries in the 9% schedule. The changes rationalise GST rates and correct classification anomalies across multiple product categories.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedules I and II, inserting a new entry for matches under Schedule II (12%), and revising entries under Schedule III (18%). The amendment rationalises GST rates on specified goods and removes redundant classifications.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
