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ARTICLE · 15 MARCH 2021

India Goods And Services Tax (GST) Highlights

S&A Law Offices
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S&A Law Offices

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Section 39 of the Central Goods and Services Tax Act, 2017 (the CGST Act) amended with respect to form, manner and time for furnishing GST returns w.e.f. November 10, 2020.

IndiaTax
  1. Section 39 of the Central Goods and Services Tax Act, 2017 (the CGST Act) amended with respect to form, manner and time for furnishing GST returns w.e.f. November 10, 2020. [Notification No. 81/2020-CT dated November 10, 2020]
  2. Various amendments made in the Central Goods and Services Rules, 2017 with respect to time and manner of filing GST returns. [Notification No. 82/2020-CT dated November 10, 2020]
  3. Time limit for filing monthly Form GSTR-1 extended till 11th day of next month and quarterly Form GSTR-1 required to be filed till 13th day of next month succeeding the quarter w.e.f. January 1, 2021. [Notification No. 83/2020-CT dated November 10, 2020]
  4. Registered persons can change default option electronically in relation to periodicity of filing Form GSTR-1 on GST portal during the period December 5. 2020 to January 31, 2021. [Notification No. 84/2020-CT dated November 10, 2020]

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