NOTIFICATIONS ISSUED BY CBIC AS RELIEF MEASURES ON ACCOUNT OF COVID 19

NOTIFICATION NO / DATE

ISSUE

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15/2020-Central Tax ,dt. 23-03-2020

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-central-tax-english-2020.pdf;jsessionid=67F566497EB10659540239CC5D6D9930

27/2020-Central Tax ,dt. 23-03-2020

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-27-central-tax-english-2020.pdf;jsessionid=94765C9AB672CEBAA38916EF0118EAE8

28/2020-Central Tax ,dt. 23-03-2020

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 April,2020 to September, 2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-28-central-tax-english-2020.pdf;jsessionid=C5F6647A350E6BEC6D9535CA23977228

29/2020-Central Tax ,dt. 23-03-2020

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-29-central-tax-english-2020.pdf;jsessionid=FB695C7AE98D82189A51FF73BF5DBDA5

30/2020-Central Tax ,dt. 03-04-2020

Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-30-central-tax-english-2020.pdf;jsessionid=EF8F7423B3895C74BB4A9E7BF9CF9F0B

31/2020-Central Tax ,dt. 03-04-2020

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-31-central-tax-english-2020.pdf;jsessionid=250CAEF13EE49BB48EE83E21DCA9743D

32/2020-Central Tax ,dt. 03-04-2020

Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-32-central-tax-english-2020.pdf;jsessionid=B948BBBB688E80CF59E223F13BE265A1

33/2020-Central Tax ,dt. 03-04-2020

Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-33-central-tax-english-2020.pdf;jsessionid=8A43A440A71AFA5F6CE41D0376D3997F

34/2020-Central Tax ,dt. 03-04-2020

Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-34-central-tax-english-2020.pdf;jsessionid=B9EDB9825C646075BC66552F6DCDF154

35/2020-Central Tax ,dt. 03-04-2020

Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-35-central-tax-english-2020.pdf;jsessionid=C36FC77318DB3906AE1BEF580A0BAD1D

36/2020-Central Tax ,dt. 03-04-2020

Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-36-central-tax-english-2020.pdf;jsessionid=32EFF662CC94D4087BDF51905900DDAF