The Central Government on the recommendation of GST Council have made several changes taking into consideration the special procedure to be followed by any Registered taxable person whose Turnover is of up to 1.5 crores rupees in the preceding or current financial year. The same have been notified by the Government through various notifications dated 15.10.2020. In addition, some other changes under GST law have also been notified related to change in the format of Table of various Returns and Date of returns.
For more detail, please read the attached Document : Gist of Notifications dated 15th October 2020
This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on relevant notifications issued by CBIC on 15.10.2020. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Readers should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the recipient’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.