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Amendment Tree
of
Circular No. 136/06/2020-GST Central Tax


1
24 Jun, 2020

Circular No. 141/11/2020-GST Central Tax


Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19.
     
2
6 May, 2020

Circular No. 138/08/2020-GST Central Tax


Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.
     
3
13 Apr, 2020

Circular No. 137/07/2020-GST Central Tax


Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
     
4
3 Apr, 2020

Circular No. 136/06/2020-GST Central Tax


Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg
     
No prior amendment.
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25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).