Page 7 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX – 2nd July, 2020 v

Statute Section Series S

Central Tax Notification

Subject Notification No. Date Page
Finance Act, 2020 — Sections 118, 125, 129 and 49/2020-C.T. 24-6-2020 S3
130 of Finance Act, 2020 to come into force
w.e.f. 30-6-2020
Central Goods and Services Tax Rules, 2017 — 50/2020-C.T. 24-6-2020 S4
Seventh Amendment of 2020
Interest rates for tax periods from February, 51/2020-C.T. 24-6-2020 S6
2020 to July, 2020 reduced — Amendment
to Notification No. 13/2017-C.T.
GSTR-3B — One time amnesty provided by 52/2020-C.T. 24-6-2020 S8
lowering/waiving of late fee for non-
furnishing of FORM GSTR-3B from July,
2017 to January, 2020 and providing relief
by conditional waiver of late fee for delay
in furnishing FORM GSTR-3B return for
the periods February, 2020 to July, 2020 —
Amendment to Notification No. 76/2018-
C.T.
GSTR-1 — Relief by waiver of late fee for delay 53/2020-C.T. 24-6-2020 S9
in furnishing outward statement in FORM
GSTR-1 for tax periods from March, 2020
to June, 2020 for monthly filers and for
quarters from January, 2020 to June, 2020
for quarterly filers — Amendment to
Notification No. 4/2018-C.T.
GSTR-3B — Due date for furnishing FORM 54/2020-C.T. 24-6-2020 S10
GSTR-3B for supply made in the month of
August, 2020 for taxpayers with annual
turnover upto ` 5 crore — Amendment to
Notification No. 29/2020-C.T.
Central Goods and Services Tax (Removal of 1 1/2020-C.T. 25-6-2020 S11
Difficulties) Order, 2020
Corrigendum to Notification No. 50/2020-C.T. 2 F. No. CBEC- 25-6-2020 S11
20/06/09/2019-
GST
Corrigendum to Notification No. 53/2020-C.T. 2 F. No. CBEC- 25-6-2020 S12
20/06/09/2019-
GST
Integrated Tax Notification
Finance Act, 2020 — Section 134 of Finance 4/2020-I.T. 24-6-2020 S12
Act, 2020 shall come into force w.e.f. 30-6-
2020
____________________________________________________________
1 C.B.I. & C. Order.
2 M.F. (D.R.) Corrigendum.
GST LAW TIMES  2nd July 2020  7