Hello Chartered Accountants,

This podcast along with due date extension includes one time amnesty and other interest & late fees updates in GST :

  1. N no. 48/2020 CT : Sixth amendment (2020) to CGST Rules.

  2. Instruction No. 3/2/2020- GST : Specifies the FORM through which payment is to be made.

  3. N no. 49/2020 CT : Bring into force Sections of Finance Act, 2020.

  4. N no. 50/2020 CT : Seventh amendment (2020) to CGST Rules.

  5. N no. 51/2020 CT : Provide relief by lowering of interest rate for GSTR 3B

  6. N no. 52/2020 CT : ONE TIME AMNESTY of late fees & provide relief by conditional waiver of late fee for GSTR 3B.

And interesting interpretation of ONE TIME AMNESTY scheme.

  1. N no. 53/2020 CT : Provide relief by waiver of late fee for GSTR 1.

  2. N no. 54/2020 CT : Extend due date for furnishing FORM GSTR-3B OF August, 2020.

  3. Circular no. 141/11/2020 : Clarification in respect of various measures announced.

Links :

IGST notifications :

  1. https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-4-2020-igst-english.pdf;jsessionid=53BE88B27DF1F3EEEC2D2F227573C151

  2. https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-5-2020-igst-english.pdf;jsessionid=68CBEBDEEAE57E7D5F88554F2A5F612C

UTGST notifications:

  1. https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-02-2020-Union-Territory-Tax-English.pdf;jsessionid=9FEDFA9713A0CD63AC410D0D3C5FE54A

Important Circular :

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_141_11_2020.pdf;jsessionid=00CDBEEA9CAE4566BCE03BA9D22CCC98

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