Page 168 - GSTL_30th April 2020_Vol 35_Part 5

xiv GST LAW TIMES [ Vol. 35
Notification No. Date Subject Page
furnished by the specified date —
Amendment to Notification No.
76/2018-C.T.
33/2020-C.T. 3-4-2020 GSTR-1 Return — Waiver of late fee in case S29
of delayed filing of return for the
periods February, 2020 to April, 2020, if
furnished by 30-6-2020 — Amendment
to Notification No. 4/2018-C.T.
34/2020-C.T. 3-4-2020 FORM GST CMP-08 and FORM GSTR-4 — S29
Time-limit for furnishing GST CMP-08
and GSTR-4 returns for 31-3-2020
extended till 15-7-2020 — Amendment
to Notification No. 21/2019-C.T.
35/2020-C.T. 3-4-2020 Due date of compliance which falls during S30
the period from 20-3-2020 to 29-6-2020
extended to 30-6-2020
36/2020-C.T. 3-4-2020 GSTR-3B Return — Time-limit for S31
furnishing FORM GSTR-3B for supply
made in May, 2020 extended —
Amendment to Notification No.
29/2020-C.T.
37/2020-C.T. 28-4-2020 CGST Rules, 2017 — Rule 13 and FORM S37
GST PMT-09 — Provisions to come into
force w.e.f. 21-4-2020

CENTRAL TAX (RATE) NOTIFICATIONS
Notification No. Date Subject Page
2/2020-C.T. 26-3-2020 Central Tax reduced from 9% to 5% on S20
(Rate) Maintenance, repair or overhaul services
in respect of aircrafts, aircraft engines
and other aircraft components or parts
— Amendment to Notification No.
11/2017-C.T. (Rate)
3/2020-C.T. 25-3-2020 Central Tax increased from 2.5% to 6% on S21
(Rate) Handmade safety matches and uniform
rate of Central Tax @ 6% on all types of
Safety matches — Central Tax increased
from 6% to 9% on Telephones for
cellular networks or for other wireless
networks and parts for manufacture of
Telephones for cellular networks or for
other wireless networks and uniform
rate of Central Tax levied @ 9% on all
goods falling under Heading 8517 —
Amendment to Notification No. 1/2017-
C.T (Rate)

GST LAW TIMES  30th April 2020  168