| Notification No. & Date | Details of Notification |
|---|---|
| 42/2020-Central Tax, dt. 05-05-2020 | This Notification seeks to extend the due date for furnishing FORM GSTR-3B for the tax payers registered in J & K for the period November, 2019 to February, 2020 and for the period from November, 2019 to December, 2019 for tax payers registered in Ladkh, till 24th March, 2020.
The due date for filing of GSTR 3B for the tax payers registered in Ladakh for the period January, 2020 to March, 2020 has been extended to 20th May, 2020. |
| 41/2020-Central Tax, dt. 05-05-2020 | This Notification seeks to extend the due date for furnishing of FORM GSTR 9/9C for F.Y. 2018-19 till
30th September, 2020. |
| 40/2020-Central Tax, dt. 05-05-2020 | This Notification seeks to extend the validity of e-way bills which are generated till 24.03.2020 and whose validity expires during the period from 20.03.2020 to 15.04.2020, till 31.05.2020. |
| 39/2020-Central Tax, dt. 05-05-2020 | This Notification seeks to make amendments to special procedure for corporate debtors undergoing the
corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. The said category is a class of persons w.e.f. 21-03-2020 and shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later. Thus, after appointment of the IRP/RP, there shall be a separate identity for the Corporate Debtor Company and will be treated as a distinct person.
|
| 38/2020-Central Tax, dt. 05-05-2020 | This Notification, w.e.f. 21-04-2020, seeks to make fifth amendment (2020) to CGST Rules with the following amendments:
1. A Registered person which is a Company registered under the Companies Act, 2013 shall, during the period 21-04-2020 to 30-06-2020, be allowed to furnish GSTR 3B Returns under Electronic Verification Code (EVC). 2. A Registered person whose GSTR 3B Returns are ‘NIL’ for a tax period, shall be allowed to file returns through SMS from their registered mobile number and the same shall be construed as filing of returns electronically. For the purpose of this Notification, ‘NIL’ returns means where all the columns of Table in GSTR 3B Returns are having no entry or are NIL. |
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