Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/2020

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Fourth Schedule
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Section 002(14)
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Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
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Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
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Export Promotion - DFRC / DFIA Scheme
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Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
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Samples
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Sports Goods, Prizes, Medals and Trophies etc.
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MULTI-STATE CO-OPERATIVE SOCIETIES
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Capital Goods Meant for Use in Export Goods
Captive Consumptions
Cess (including education cess)
Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
Miscellaneous Exemptions
NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
Delhi VAT

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<h1>CGST Fifth Amendment Rules 2020: E-Verification for GSTR-3B, Nil Returns via SMS for Simplified Filing.</h1> The Central Goods and Services Tax (Fifth Amendment) Rules, 2020, introduced by the Central Government, amend the Central Goods and Services Tax Rules, 2017. Effective from April 21, 2020, registered companies under the Companies Act, 2013, can file returns using FORM GSTR-3B verified through an electronic verification code until June 30, 2020. Additionally, a new rule allows registered persons to file Nil returns via SMS using a registered mobile number and OTP verification. These amendments aim to simplify the return filing process for certain taxpayers.

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