CGST (Fourteenth Amendment) Rules,2017

Requirement for GST Audit is exempted for taxpayer having turnover upto Rs. 5 Crores to FY 2019-20 as well

Taxpayers having turnover upto Rs. 5 Cr. can mention HSN Code upto 4 digits and taxpayer above Rs. 5 Cr. can mention HSN Code upto 6 digits. However, 8 digit HSN Codes will be mandatory for export and import transactions

Taxpayers having turnover upto Rs. 2 Cr. may voluntarily file annual return for FY 2019-20

Due date of filing GSTR 3B for tax period Oct 20 to Mar 21 shall be 20th of following month for taxpayers having turnover above 5 Crores and for other it will be 22nd or 24th of following month based on States/ UT's in which they are categoried

Due dates of GSTR 1 Quarterly returns for tax period Oct 20 to Mar 21 is notified to be 13th of month following the quarter

Due dates of GSTR 1 Monthly returns for tax period Oct 20 to Mar 21 is notified to be 11th of succeeding month.