This notification extends the time limit for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For the period April 2020 to September 2020, returns are to be furnished by the 11th day of the succeeding month. The notification ensures clarity and continuity in return filing timelines.
This notification extends the time limit for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For the period April 2020 to September 2020, returns are to be furnished by the 11th day of the succeeding month. The notification ensures clarity and continuity in return filing timelines.
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. It specifies quarterly filing of FORM GSTR-1 for April–June 2020 (due 31 July 2020) and July–September 2020 (due 31 October 2020). The notification formalizes the quarterly return filing system for small taxpayers.
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. It specifies quarterly filing of FORM GSTR-1 for April–June 2020 (due 31 July 2020) and July–September 2020 (due 31 October 2020). The notification formalizes the quarterly return filing system for small taxpayers.
This notification amends Notification No. 29/2019 – Central Tax to extend the due date for filing FORM GSTR-3B for the months July 2019 to September 2019 till 24 March 2020. The extension applies to registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir, providing region-specific filing relief.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019 – Central Tax to extend the due date for filing FORM GSTR-3B for the months July 2019 to September 2019 till 24 March 2020. The extension applies to registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir, providing region-specific filing relief.Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 44/2019 – Central Tax to extend the due date for filing FORM GSTR-3B. The extension up to 24 March 2020 applies for October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The amendment provides targeted compliance relief to taxpayers in the specified regions.Amendment:This notification amends notification No. 44/2019
This notification amends Notification No. 44/2019 – Central Tax to extend the due date for filing FORM GSTR-3B. The extension up to 24 March 2020 applies for October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The amendment provides targeted compliance relief to taxpayers in the specified regions.Amendment:This notification amends notification No. 44/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 27/2019 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir. The notification ensures special procedural relief for affected taxpayersAmendment:This notification amends notification No. 27/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 27/2019 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir. The notification ensures special procedural relief for affected taxpayersAmendment:This notification amends notification No. 27/2019
This notification amends Notification No. 28/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the months July 2019 to September 2019 up to 24 March 2020. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir. The measure addresses compliance difficulties in the region.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the months July 2019 to September 2019 up to 24 March 2020. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir. The measure addresses compliance difficulties in the region.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 46/2019 – Central Tax to extend the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The due date for filing returns for October 2019 to February 2020 is extended up to 24 March 2020. The amendment provides region-specific compliance relief.Amendment:This notification amends notification No. 46/2019
This notification amends Notification No. 46/2019 – Central Tax to extend the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The due date for filing returns for October 2019 to February 2020 is extended up to 24 March 2020. The amendment provides region-specific compliance relief.Amendment:This notification amends notification No. 46/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 45/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the quarter October–December 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The notification provides special procedural relaxation.Amendment:This notification amends notification No. 45/2019
Issued under section 148 of the CGST Act, this notification amends Notification No. 45/2019 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the quarter October–December 2019 till 24 March 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu & Kashmir or UT of Ladakh. The notification provides special procedural relaxation.Amendment:This notification amends notification No. 45/2019
This notification amends Notification No. 26/2019 – Central Tax to extend the due date for filing FORM GSTR-7 by GST TDS deductors under section 51. The extension up to 24 March 2020 applies for July 2019 to October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The measure grants targeted compliance relief.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019 – Central Tax to extend the due date for filing FORM GSTR-7 by GST TDS deductors under section 51. The extension up to 24 March 2020 applies for July 2019 to October 2019 (J&K) and November 2019 to February 2020 (J&K and Ladakh). The measure grants targeted compliance relief.Amendment:This notification amends notification No. 26/2019
This notification specifies that authorised signatories, managing/authorised partners of partnership firms, and Karta of HUF shall undergo Aadhaar authentication as a condition for GST registration eligibility, effective 01 April 2020. Alternate identification methods are permitted where Aadhaar is not assigned.
This notification specifies that authorised signatories, managing/authorised partners of partnership firms, and Karta of HUF shall undergo Aadhaar authentication as a condition for GST registration eligibility, effective 01 April 2020. Alternate identification methods are permitted where Aadhaar is not assigned.
