CBIC Issues Notification No. 81/2020–Central Tax to Notification No. 88/2020–Central Tax on 10th November 2020 related to GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 (Job worker return). Vide these notifications CBIC has notified extended due date of GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 and also notified procedure for opting Quarterly filing of GSTR-3B. CBIC has notified new rules for Monthly/Quarterly filing of GSTR 1, rescinds notification related to due dates of filing GSTR-3B etc.
Link to such notifications are as follows:-
- GST E-invoicing mandatory from 01.01.2021 if TO exceeds Rs. 100 Crores: Notification No. 88/2020–Central Tax/S.O. 704(E)
- Due date for filing ITC-04 for July 2020 to September 2020 extended: Notification No. 87/2020–Central Tax/S.O. 703(E)1
- CBIC rescinds notification related to due dates of filing GSTR-3B: Notification No. 86/2020–Central Tax/S.O. 702(E)
- CBIC notifies new rules for Monthly/Quarterly filing of GSTR 1Notification No. 84/2020–Central Tax/S.O. 700(E)
- CBIC notifies time limit for furnishing FORM GSTR-1Notification No. 83/2020–Central Tax/S.O. 699(E)
- CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2BNotification No. 88/2020–Central Tax/S.O. 698(E)
- CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017Notification No. 81/2020–Central Tax
Source Taxguru
