Statutory updates

Extension of GSTR-3B Due Date for Jammu and Kashmir (July-September 2019)

Official title: 26/2020-Central Tax : Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.

GSTR-1 Due Dates for Quarters of April to September 2020

Official title: 27/2020-Central Tax : 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.

Due Date for FORM GSTR-1 for April to September 2020

Official title: 28/2020-Central Tax : 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.

FORM GSTR-3B Due Dates for April 2020 to September 2020

Official title: 29/2020-Central Tax : 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

Covid-19 Global Pandemic Related Instructions to Life Insurers

Special Procedure for Taxpayers in Daman and Diu and Dadra and Nagar Haveli

Official title: 10/2020-Central Tax : Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.

Special Procedure for Corporate Debtors Undergoing Insolvency Resolution

Official title: 11/2020-Central Tax : Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

Waiver of FORM GSTR-1 and FORM GST CMP-08 for 2019-20

Official title: 12/2020-Central Tax : Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate).

Exemption from E-Invoicing and Implementation Date Extension

Official title: 13/2020- Central Tax : Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

Central Tax Notification 14/2020 Dynamic QR Code Implementation

Official title: 14/2020- Central Tax : Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.