Article contains summary of GST Notification No. 74/2020-Central Tax to 79/2020-Central Tax and Notification No. 6/2020 – Integrated Tax all dated 15th October 2020Notification 74 to 76 Notifies due date of GSTR 3B and GSTR 1 for the period deom October 2020 to March 2021. Notification 77 specifies that Filing of Annual Return in Form GSTR 9 for financial years 2017-18, 2018-19 and 2019- 20 is optional for registered persons having aggregate not exceeding Rs 2 Crs in a FY.  Notification 78/2020 – Central Tax and 6/2020 – Integrated Tax specifies Revised HSN requirement for GST invoices wef 01.04.2020 and Notification 78/2020 – Central Tax   specifies amendment in GST rules related to Facility to file NIL Return for Form GSTR 1, GSTR 3B and GST CMP – 08 through SMS, Furnishing of Form GSTR 9C for FY 2019-20 and related to  Restriction on Generation of E-Way Bill .

Sl. No Notification No Date Summary of Notification
1 Notification No 74/2020-Central Tax 15-10-2020 Notification of due date for filing GSTR 1 for registered persons having aggregate turnover of up to Rs 1.5 Crore in the preceding financial year or the current financial year –

Filing Quarter for GSTR 1 Time Limit for furnishing GSTR 1
Oct 20 to Dec 20 13th January, 21
Jan 21 to Mar 21 13th April, 21

Note – Earlier the due date for filing GSTR 1 for quarterly filers was last day of month corresponding to the Quarter. Now, the time limit has been preponed to 13th day of the month following the quarter to which such GSTR 1 relates.

2 Notification No 75/20200-Central Tax 15-10-2020 Notification of due date for filing GSTR 1 for registered persons having aggregate turnover of more than Rs 1.5 crore in the preceding financial year or the current financial year –

Filing month for GSTR 1 Time Limit for furnishing GSTR 1
Oct 20 to Mar 21 11th day of month succeeding such month
3 Notification No 76/202-Central Tax 15-10-2020 Notification of due date for filing GSTR 3B for the months October 20 to March 20 for registered persons having below aggregate turnover in the preceding financial year or the current financial year (refer to list of States below) –

Turnover in Previous FY Time Limit for furnishing GSTR 3B
Aggregate turnover exceeding five crore rupees in the previous FY 20th day of month succeeding such month
Aggregate turnover of up to five crore rupees in the previous FY (CAT 1 States) 22nd day of month succeeding such month
Aggregate turnover of up to five crore rupees in the previous FY (CAT 2 States) 24th day of month succeeding such month
4 Notification No 77/2020-Central Tax 15-10-2020 Filing of Annual Return in Form GSTR 9 for financial years 2017-18, 2018-19 and 2019- 20 is optional for registered persons having aggregate not exceeding Rs 2 Crs in a FY

Note – Exemption for furnishing Annual Return for FY 2019-20 has been extended in similar lines as earlier FYs 2017-18 and 2018-19

5 Notification No 78/2020-Central Tax

and

Notification No.6/2020 – Integrated Tax

15-10-2020 1. HSN classification on Invoices (with effect from 01/04/2021)

a. HSN at 6 digits for B2B supplies for taxpayers with aggregate annual turnover above Rs. 5 crores.

b. HSN at 4 digits for B2B supplies for taxpayers with aggregate annual turnover up to Rs. 5 crores

If the supplies by registered person having aggregate turnover up to five crores rupees in the previous FY, HSN reporting on tax invoice for supplies made to unregistered persons (B2C) may not be required.

6 Notification 79/2020-Central Tax 15-10-2020 Introduction of CGST (12th Amendment) Rules, 2020

1. Furnishing of return or details of outward supplies by SMS facility –

Facility to file NIL Return for Form GSTR 1, GSTR 3B and GST CMP – 08 through SMS

2. Furnishing of Form GSTR 9C for FY 2019-20 –

Filing of Reconciliation Statement in Form GSTR 9C for financial years 2018-19 and 2019- 20 for registered persons having aggregate exceeding Rs 5 Crs

3. Restriction on Generation of E-Way Bill for taxpayers shall not be applied from 20th March 2020 till 15th October, 2020, whose return in Form GSTR 3B or GSTR 1 or GST CMP – 08 has not been furnished for the period Feb 20 to Aug 20

Note – Such restriction shall apply post 15th October, 2020.

GST

Notes-

CAT 1 States – Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

CAT 2 States – Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

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