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the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021- Superseded vide NOTIFICATION NO. 83/2020–Central Tax dated 10-11-2020 w.e.f. 01-01-2021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having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year- Superseded vide NOTIFICATION NO. 83/2020–Central Tax dated 10-11-2020 w.e.f. 01-01-2021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.
Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.
Corrigendum to Notification No. 68/2020-Central Tax
Corrigendum to Notification No. 67/2020-Central Tax
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.
Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.