Notification of date for furnishing GST Returns and other Amendments

Sl. No

Notification No

Date

Summary of Notification

1

74/2020 - Central Tax

15-10-2020

Notification of due date for filing GSTR 1 for registered persons having an aggregate turnover of up to Rs 1.5 Crore in the preceding financial year or the current financial year -

Note - Earlier the due date for filing GSTR 1 for quarterly filers was last day of month corresponding to the Quarter. Now, the time limit has been preponed to 13th day of the month following the quarter to which such GSTR 1 relates.  

2

75/2020 - Central Tax

15-10-2020

Notification of due date for filing GSTR 1 for registered persons having aggregate turnover of more than Rs 1.5 crore in the preceding financial year or the current financial year -

3

76/2020 - Central Tax

15-10-2020

Notification of due date for filing GSTR 3B for the months October 20 to March 20 for registered persons having below aggregate turnover in the preceding financial year or the current financial year (refer to list of States below) -

4

77/2020 - Central Tax

15-10-2020

Filing of Annual Return in Form GSTR 9 for financial years 2017-18, 2018-19 and 2019- 20 is optional for registered persons having aggregate not exceeding Rs 2 Crs in a FY

Note - Exemption for furnishing Annual Return for FY 2019-20 has been extended in similar lines as earlier FYs 2017-18 and 2018-19

Sl. No

Notification No

Date

Summary of Notification

5

78/2020 - Central Tax

and

6 /2020 - Integrated Tax

15-10-2020

1. HSN classification on Invoices (with effect from 01/04/2021)

1. HSN at 6 digits for B2B supplies for taxpayers with aggregate annual turnover above Rs. 5 crores

2. HSN at 4 digits for B2B supplies for taxpayers with aggregate annual turnover up to Rs. 5 crores

If the supplies are made by a registered person having aggregate turnover up to five crores rupees in the previous FY, then HSN reporting on tax invoice for supplies made to unregistered persons (B2C) may not be required.

6

79/2020 - Central Tax

15-10-2020

Introduction of CGST (12th Amendment) Rules, 2020

1. Furnishing of return or details of outward supplies by SMS facility -

Facility to file NIL Return for Form GSTR 1, GSTR 3B, and GST CMP - 08 through SMS

2. Furnishing of Form GSTR 9C for FY 2019-20 -

Filing of Reconciliation Statement in Form GSTR 9C for financial years 2018-19 and 2019- 20 for registered persons having aggregate exceeding Rs 5 crores

3. Restriction on Generation of E-Way Bill for taxpayers shall not be applied from 20th March 2020 till 15th October 2020, whose return in Form GSTR 3B or GSTR 1 or GST CMP - 08 has not been furnished for the period Feb 20 to Aug 20

Note - Such restriction shall apply post 15th October 2020.