Brief update on the notifications under GST issued by the Government on 15.10.2020
The government has come up with the various notifications for prescribing the due dates for filing GSTR 1 & GSTR 3B , providing exemptions to certain category of persons from filing GSTR 9,GSTR-9A & GSTR-9C, mandating a registered person for mentioning of HSN Code in the Tax invoice, etc..
All the notifications other than those relating to changes made in forms are compiled in this blog for the easy reference of the readers.
Notification 74/2020 – Central Tax dated 15.10.2020
This notification prescribes the due date for filing GSTR 1 for the registered persons having aggregate turnover of up to 1.5 Crores in the preceding FY or the current FY shall be
| S.No. | Quarter for Which GSTR 1 is to be filed | Time period to furnish such information |
| 1 | October to Dec 2020 | 13th Jan 2021 |
| 2 | Jan to March 21 | 13th April 2021 |
Notification 75/2020 – Central Tax dated 15.10.2020
This notification prescribes the due date for filing GSTR 1 for the registered persons having aggregate turnover more than 1.5 Crores in the preceding FY or the current FY shall be
| S.No. | Month | Due Date |
| 1 | October 2020 | 11th November 2020 |
| 2 | November 2020 | 11th December 2020 |
| 3 | December 2020 | 11th January 2021 |
| 4 | January 2021 | 11th February 2021 |
| 5 | February 2021 | 11th March 2021 |
| 6 | March 2021 | 11th April 2021 |
Notification 76/2020 – Central Tax dated 15.10.2020
This notification prescribes the due date for filing GSTR 3B
For the registered persons having aggregate turnover more than 5 Crores in the preceding FY or the current FY shall be
| S.No. | Month | Due Date |
| 1 | October 2020 | 20th November 2020 |
| 2 | November 2020 | 20th December 2020 |
| 3 | December 2020 | 20th January 2021 |
| 4 | January 2021 | 20th February 2021 |
| 5 | February 2021 | 20th March 2021 |
| 6 | March 2021 | 20th April 2021 |
For the Registered Persons having aggregate turnover less than 5 Crores in the preceding FY or the current FY shall be
For the registered persons having principal place of business in the States of 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
| S.No. | Month | Due Date |
| 1 | October 2020 | 22nd November 2020 |
| 2 | November 2020 | 22nd December 2020 |
| 3 | December 2020 | 22nd January 2021 |
| 4 | January 2021 | 22nd February 2021 |
| 5 | February 2021 | 22nd March 2021 |
| 6 | March 2021 | 22nd April 2021 |
For the registered persons having principal place of business in 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
| S.No. | Month | Due Date |
| 1 | October 2020 | 24th November 2020 |
| 2 | November 2020 | 24th December 2020 |
| 3 | December 2020 | 24th January 2021 |
| 4 | January 2021 | 24th February 2021 |
| 5 | February 2021 | 24th March 2021 |
| 6 | March 2021 | 24th April 2021 |
Notification 77/2020 – Central Tax dated 15.10.2020
By this notification the government has given exemption for the registered persons from filing annual return for the FY 19-20 for the registered persons having aggregate turnover less than 2 Crore.
Therefore, the registered person is not required to file GSTR 9, GSTR 9A & GSTR 9C if the aggregate turnover is less than 2 Crores.
Notification 78/2020 – Central Tax dated 15.10.2020 and Notification 06/2020–Integrated Tax dated 15.10.2020–
This notification mandates a registered person to mention the HSN Code for the all products sold the HSN Digits to be mentioned are as under
| S.No. | Aggregate Turnover in the preceding Financial Year | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) |
| 1 | Up to rupees five crores | 4 |
| 2 | more than rupees five crores | 6 |
The only exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the Tax Invoice in respect of supplies made to unregistered persons.
Notification 78/2020 – Central Tax dated 15.10.2020
The government has made few important announcements in this notification
1. The registered person who opted to pay tax under composition scheme can now file NIL GST CMP 08 through SMS (Earlier this facility was only available to the registered persons who are required to file NIL GSTR 1 & GSTR 3B)
2. The Government has extended the Exemption for the registered persons having turnover less than 5 Crores from getting the books of accounts audited (GSTR 9C) .Which means the registered person having aggregate turnover more than 2 Crore but less than 5 Crores is required to file GSTR 9 but is not required to file GSTR 9C.
For the changes made in the forms(GSTR-1. GSTR-2A, GSTR-9, GSTR-9C & DRC Forms) a separate blog will be shared having analysis on the changes made so that it would be easy to figure out the difference.
For any further Clarification / Information / Suggestions Please Feel Free to Contact CA Ajay Kumar Mundada on @ ajaymundada1998@gmail.com.
Author Bio
My client wishes to close his shop. His son has taken GST Registration. Father wishes to transfer his closing stock to the shop of the son. What proceedings to be taken?
In the time of due date in case there is server problem in GST portal how taxpayer file 3b.
Late fees rs 10000 per month is again being levied pls confirm
What is the late fine for 3b July month
Thanks for this summary note of the changes enacted in GST ACT. Awaiting for the detail study.
For some reason, none of these notifications is visible on the CBIC GST website.
Good Compilation of notifications