India Goods And Services Tax (GST)

CENTRAL GOODS AND SERVICES TAX

NOTIFICATIONS

1. Time limit extended till October 31, 2020 for completion of any compliances which falls during the period March 20 to October 30, 2020, with respect to goods sent or taken out of India on approval basis for sale or return. [Notification No. 66/2020-CT dated September 21, 2020]
2. Waiver of full amount of late fees for nil return filers and late fees exceeding INR 500 (CGST+SGST) for others, in case of non-filing of returns in Form GSTR-4 (Return for composition taxpayers) for the quarters July 2017 to March 2019 subject to filing of such returns during the period September 22 to October 31, 2020. [Notification No. 67/2020-CT dated September 21, 2020]