Notification no. 79/2020-CT, dated 15th Oct, 2020.
a. Short messaging service facility for Nil Return extended to CMP-08
| Earlier Rule 67A | Post amendment Rule 67A |
| Short messaging service facility for nil return was available for Nil return in GSTR 3B and in GSTR 1 | Now this facility is available for return in Form CMP-08 along with earlier provided forms |
b. Audit of Annual Accounts
| Earlier proviso to Rule 80 (3) | Post amendment proviso to Rule 80 (3) |
| Limit for audit under GST statutes enhanced and assesses having aggregate turnover of more than 5 crores are required to get themselves audited for FY 2018-19. | Such limit has been extended to FY 2019-20. |
c. Restriction on Furnishing information in Part A of Form GST EWB-01
Restriction under Rule 138E has been related upto October 15, 2020. Rule 138 E provides that no person shall be allowed to issue E-way bill if the registered person has not furnished return for a consecutive period of two months or has not furnished statement of outward supplies for any two months or quarters has not furnished statement for two consecutive quarters) shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.
Download the Notification from here. 
