Notification No. 77/2020 – Central Tax dated 15-10-2020

Optional filing of Annual Return extended to FY 2019-20– CBIC extends benefit of optional filing of annual return for registered persons whose aggregate turnover in a financial year does not exceed Rs 2 crore, for FY 2019-20 as well. The benefit was already there for Financial Year 2017-18 and 2018-19. This means that such taxpayers are not required to furnish Annual Return for 2019-20 and they can choose to not to file such return. However, if they want they can definitely file the same.

Filing Nil returns through SMS facility-Rule 67A of CGST Rules 2017 Amended

  • Manner of filing NIL returns/liability/statements vide FORM GSTR 3B, GSTR 1 and CMP 08 through SMS facility
  • A registered taxpayer who is required to file NIL returns/liability/statement in required form can file the same through Short Messaging facility (SMS).
  • The details send by him through his registered number shall be verified through OTP facility.
  • A Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.

Relaxation in E-way bill generation –Fourth proviso to Rule 138E

  • The Rule 138E ( Blocking of E-way bill generation facility if returns are not filed for two consecutive tax periods) has been amended so as to provide relaxation in cases where E-way bills are generated during the period from 20th March 2020 till 15th October 2020, for all such class of person who have not furnished return in FORM GSTR-3B or FORM GSTR-1 or the statement in FORM GST CMP-08 for the tax period from February 2020 to August 2020.

GST DRC-01A- Rule 142(1A) of CGST Rules 2017 Amended

  • The proper officer can serve DRC-01 along with notice under Section 73(1) & 74(1) the CGST Act, 2017 specifying the details of amount payable.
  • Before serving the said notice the proper officer may shall communicate the details of any tax, interest & penalty as ascertained by the said officer, in Part A of FORM GST DRC – 01A.
  • Furnishing information in FORM GST DRC – 01A made discretionary to the proper officer.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,

Notification No. 77/2020 – Central Tax

Dated: 15th October, 2020

G.S.R. 637(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of India in the Ministry of Finance, (Department of Revenue), No. 47/2019 – Central Tax dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9th October, 2019, namely: –

In the said notification in the opening paragraph, for the words and figures “financial years 2017-18 and 2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20” shall be substituted.

[F. No. CBEC-20/06/09/2019-GST]


Note: The principal notification No. 47/2019 – Central Tax, dated the 9th October, 2019 was published  in the  Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 770(E), dated the 9th October, 2019.


Also Read other notifications issued by CBIC on 15th October 2020.

Title Notification No. Date
GST Audit relaxation to SMEs to continue in FY 2019-20 Notification No. 79/2020-Central Tax/G.S.R. 639(E) 15/10/2020
HSN Code Mandatory irrespective of Turnover from 01.04.2021 Notification No. 78/2020-Central Tax/G.S.R. 638(E) 15/10/2020
Optional annual GST return filing benefit extended to FY 2019-20 Notification No. 77/2020-Central Tax/G.S.R. 637(E) 15/10/2020
CBIC notifies GSTR-3B due date for October 2020 to March 2021 Notification No. 76/2020-Central Tax/G.S.R. 636(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr Notification No. 75/2020-Central Tax/G.S.R. 635(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr Notification No. 74/2020-Central Tax/G.S.R. 634(E) 15/10/2020
HSN Code on GST Tax Invoice Mandatory wef 01st April 2021 Notification 06/2020–Integrated Tax/G.S.R. 640(E). 15/10/2020

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