Index of Notifications Issued Dated 5th May 2020
Notification: 38/2020
1. Furnishing of GSTR – 3B By Way of EVC Mobile
a. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR3B verified through electronic verification code (EVC).”
2. Short Message Service Facility to furnish a Nil return under section 39 in FORM GSTR-3B
a. Short Message Service Facility using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Notification: 39/2020
1. As per Notification No : 11/2020 the Corporate Debtor under CIRP has to take a new registration
within 30 days of Appointment of IRP/RP but notification 39/2020 seeks to extend time limit by substituting Para 2 as follows
a. within thirty days of the appointment of the IRP/RP or
b. by 30th June, 2020,
whichever is later.
Notification No : 40/2020
1. Extention of Validity of E-Way Bill Expiring Between 20th March 2020 to 15th April 2020
a. Eway Bill Validity Expiring between 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.”.
Notification No : 41/2020
1. Annual Return FY 2018-19 Extended to 30th September 2020
a. Annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30th September, 2020.
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