This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
This notification specifies that FORM GSTR-3B for each month from October 2019 to March 2020 shall be furnished on or before the 20th day of the succeeding month. It also clarifies that tax liability must be discharged by the same due date. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 42/2020, 25/2020, 7/2020, 77/2019, 73/2019, 67/2019, 61/2019, 17/2019,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.Amendment:Yes it has been amended through notification 21/2019
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification extends the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover exceeding ₹1.5 crore. For each month from October 2019 to March 2020, GSTR-1 is to be filed by the 11th day of the succeeding month. It is issued under section 37 read with section 168.Amendment:Yes it has been amended through notification 22/2020, 76/2019, 64/2019, 58/2019,
This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification notifies registered persons having aggregate turnover up to ₹2 crore as a class of persons who may opt not to furnish annual return under section 44 read with rule 80 for FY 2017-18 and FY 2018-19. If the return is not filed by the due date, it shall be deemed to have been furnished. It provides major compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 77/2020
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.Amendment:This notification amends notification No. 41/2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.Effective Date: 09.10.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover exceeding ₹1.5 crore. Applies for each of the months from October 2019 to March 2020, with filing by the 11th day of the succeeding month.Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
Notifies registered persons having aggregate turnover not exceeding ₹2 crore as a special class of taxpayers. Provides an option to furnish annual return under section 44 for FY 2017-18 and FY 2018-19. Treats the annual return as deemed furnished on the due date if not filed earlier.Effective Date: 09.10.2019
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019Effective Date: 09.10.2019
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
Amends multiple provisions of CGST Rules, including clarification on suspension of registration and consequences on taxable supplies. Restricts availment of input tax credit to 20% of eligible credit reflected in uploaded invoices. Substitutes provisions relating to filing of GSTR-3B where GSTR-1/GSTR-2 timelines are extended. Introduces FORM GST DRC-01A for pre-SCN intimation of tax liability and amends refund and transition-related rules.Effective Date: 9 October 2019 (with specific provisions effective retrospectively or from notified dates)
