Notifications

Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021

Makes the Eleventh amendment (2020) to the CGST Rules

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

Amends notification 13/2020-Central Tax dt. 21.03.2020

Amends notification 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020

Grants waiver/reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020.

Grants 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.

Gives one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020

Extends due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020

Extends the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020