Seeks to notify class of persons under proviso to section 39(1).

Seeks to extend the due date for FORM GSTR-1.

Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017

Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

Seeks to make the Twelfth amendment (2020) to the CGST Rules, 2017

Seeks to notify the number of HSN digits required on tax invoice.

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 - Rescinded vide NOTIFICATION NO. 86/2020–Central Tax dated 10-11-2020  

Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021- Superseded vide NOTIFICATION NO. 83/2020–Central Tax dated 10-11-2020 w.e.f. 01-01-2021  

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year- Superseded vide NOTIFICATION NO. 83/2020–Central Tax dated 10-11-2020 w.e.f. 01-01-2021  

Corrigendum to Notification No. 72/2020-Central Tax

Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.

Seeks to make the Eleventh amendment (2020) to the CGST Rules.

Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.