1. Time limit extended till October 31, 2020 for completion of any compliances which falls during the period March 20 to October 30, 2020, with respect to goods sent or taken out of India on approval basis for sale or return. [Notification No. 66/2020-CT dated September 21, 2020]
  2. Waiver of full amount of late fees for nil return filers and late fees exceeding INR 500 (CGST+SGST) for others, in case of non-filing of returns in Form GSTR-4 (Return for composition taxpayers) for the quarters July 2017 to March 2019 subject to filing of such returns during the period September 22 to October 31, 2020. [Notification No. 67/2020-CT dated September 21, 2020]
  3. Waiver of late fees in excess of INR 500 (CGST+SGST) for non-filing of returns in Form GSTR- 10 (Final Return to be filed after cancellation of registration) subject to the condition that the same are filed during September 22 to December 31, 2020. [Notification No. 68/2020- CT dated September 21, 2020]
  4. Due date of filing Form GSTR-9 (Annual Return) along with Form GSTR-9C (Reconciliation Statement and Certification) for the financial year 2018-2019 extended till October 31, 2020. [Notification No. 69/2020-CT dated September 30, 2020]
  5. E-Invoicing made applicable for taxpayers having turnover more than INR 5 Billion from financial year (FY) 2017-18 onwards. Further, E-invoice is also applicable for exports. [Notification No. 70/2020-CT dated September 30, 2020]
  6. Dynamic Quick Response (QR) code on B2C invoices made applicable for taxpayers having turnover more than INR 5 Billion from FY 2017-18 onwards from December 1, 2020. [Notification No. 71/2020-CT dated June 30, 2020]
  7. Exemption on services by way of transportation of goods by aircraft/vessel from customs station of clearance in India to a place outside India extended till September 30, 2021. [Notification No. 04/2020-CT(R) dated September 30, 2020]
  8. Various amendments made in the Central Goods and Services Tax Rules, 2017 (the CGST Rules) in relation to E-invoicing and QR code. [Notification No. 72/2020-CT dated September 30, 2020]


  1. Interest on late payment of Tax to be recovered only on net cash liability. Further, Show Cause Notices already issued to persons for payment of interest on gross tax payable would be kept in call book till retrospective amendment in Section 50 of the Central Goods and Services Tax Act, 2017 (the CGST Act). [F.No. CBEC-20/01/08/2019-GST dated September 18, 2020]

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