- Extension of due date of furnishing of Annual Return (GSTR-9) & Reconciliation Statement (GST Audit-GSTR-9C) for the financial year 2018-2019 till the 30th September, 2020-Notification No. 41/2020–Central Tax-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-41-central-tax-english-2020.pdf
- To extend the validity of E-way bills till 31-05-2020 for all those E-way bills which were generated on or before 24-03-2020 and had expiry between the period from 20-03-2020 to 15-04-2020-Notification No. 40/2020–Central Tax-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-40-central-tax-english-2020.pdf
- Enable the filing option by using of EVC in GSTR3B, without using of DSC for the Corporate Assessee such as Companies and LLP’s and NIL filing of GSTR 3B via SMS-Notification No. 38/2020–Central Tax- https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-38-central-tax-english-2020.pdf
- Clarification about filing of GSTR-3B for registered persons whose principal place of business is in the Union Territory of Jammu & Kashmir and Ladakh-Notification No. 42/2020–Central Tax-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-42-central-tax-english-2020.pdf
- Important provisions related to companies in IBC & Registration of IRP/RP-Notification No. 39/2020–Central Tax-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-39-central-tax-english-2020.pdf