Benefit of optional filing of Annual Return for registered persons whose aggregate turnover in a Financial Year does not exceed Rs.2.0 crore has been extended for FY 2019-20 – Notification No.77/2020 – Central Tax, Dt.15-Oct-2020.
Quarterly GSTR-1 return filing due dates preponed for the quarters Oct to Dec-20 & Jan to Mar-21 to the date 13-Jan-2021 & 13-Apr-2021 respectively vide Notification No.74/2020 – Central Tax, Dt.15-Oct-2020.
GST update - Reversal of Input Tax credit taken over and above of 110% of ITC reflected in GSTR-2A during the period Feb-20 to August-20 as per the relaxation extended by the Dept. in taking ITC due to COVID-19. circular No.142/12/2020- GST Dt.09-Oct-2020
Ministry of Corporate affairs vide it’s Circular No.34/2020 Dt.29-Sep-2020 further extended the due date to 31-Dec-2020 for creation of deposits u/s.73(2)(c) of the Companies Act 2013 and creation of investments/deposits u/r.18 of the companies rules 2014