Notifications

Extends the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 31st December, 2020

Exempts satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL

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

Notifies the number of HSN digits required on tax invoice

Makes 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.

Prescribes return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021

Prescribes 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, 2021prescribe 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

Prescribes 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

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

Special procedure for taxpayers for issuance of e-Invoices during the period 01.10.2020 to 31.10.2020.