Article 47 – Foreign Tax Credit

Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.

Seeks to make the Eleventh amendment (2020) to the CGST Rules.

Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020.

Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021.

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20.

Article 48 – Corporate Tax Payment

Article 49 – Corporate Tax Refund

Article 50 – General anti-abuse rule

Article 51 – Tax Registration

Article 52 – Tax Deregistration