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Circular No. 3/3 /2017 – GST – Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017

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Notification No. 76/2018-Central Tax ,dt. 31-12-2018 – Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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Notification No. 40/2020 – Central Tax – Extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

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Notification No. 37/2020-Central Tax – Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017

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