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).

Last updated: 04 April 2020

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The Central Board of Indirect Taxes and Customs has issued amendments to the CGST Rules, 2017. These changes allow businesses to opt for the Composition Scheme for the financial year 2020-21 up to 30th June 2020. Additionally, the amendments permit the cumulative application of conditions under Rule 36(4).

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 30/2020 – Central Tax

New Delhi, the 3 rd April, 2020

G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:

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FAQ :

The amendment allows businesses to opt for the Composition Scheme for FY 2020-21 until 30th June 2020 and permits the cumulative application of conditions in rule 36(4).

The deadline to opt for the Composition Scheme for FY 2020-21 is 30th June 2020.

The Central Goods and Services Tax Rules, 2017 are being amended.

The amendment allows for the cumulative application of the conditions specified in Rule 36(4).

This notification was issued by the Central Board of Indirect Taxes and Customs, Government of India, Ministry of Finance (Department of Revenue).