Important Keyword: Notification No. 86/2020 – Central Tax, CBIC Notification November 2020, rescission of Notification 76/2020, Rule 61(5) CGST Rules, Section 168 CGST Act, GST compliance India, GSTR-3B notification updates, Finodha GST services, GST filing deadlines, Central Tax notifications 2020,
Words: 1166; Read time: 6 minutes.
Table of Contents
[F. No. CBEC 20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 10th November, 2020
Notification No. 86/2020 – Central Tax: Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.
[ To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R.....(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 76/2020 - Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 86/2020 – Central Tax
Q1: What is Notification No. 86/2020 – Central Tax about?
Answer:
Notification No. 86/2020 – Central Tax rescinds Notification No. 76/2020 – Central Tax, which was issued on 15th October 2020.
It was published in the Gazette of India (G.S.R. 636(E)) and is effective immediately upon issuance (10th November 2020).
This means Notification 76/2020 is no longer in force, except for actions already taken or completed under it.
Q2: What was Notification No. 76/2020 – Central Tax?
Answer:
Notification No. 76/2020 – Central Tax, dated 15th October 2020, primarily dealt with extending due dates for filing GSTR-3B for certain taxpayers and clarifying provisions under Rule 61(5) of the CGST Rules.
However, to simplify compliance timelines and avoid overlap with subsequent amendments, it was rescinded by Notification 86/2020.
Q3: Why did the government rescind Notification No. 76/2020?
Answer:
The government rescinded the earlier notification to:
✅ Avoid duplication of filing timelines,
✅ Maintain uniformity in return filing provisions, and
✅ Implement GST Council recommendations effectively.
This ensures a clear compliance framework for businesses filing monthly or quarterly GST returns.
Q4: What is the legal basis for issuing this notification?
Answer:
This notification is issued under:
Section 168 of the CGST Act, 2017, which empowers the Commissioner or Government to issue instructions and directions.
Sub-rule (5) of Rule 61 of the CGST Rules, 2017, which governs filing of FORM GSTR-3B.
Together, these provisions authorize the government to modify or withdraw earlier notifications in the public interest.
Q5: What does “rescission” mean in legal terms?
Answer:
“Rescission” means to cancel, withdraw, or annul an earlier notification or order.
Hence, Notification No. 86/2020 – Central Tax effectively cancels Notification No. 76/2020, except for actions that were already completed under it.
Q6: What happens to taxpayers who acted based on Notification 76/2020 before rescission?
Answer:
As stated in the notification, actions “done or omitted to be done before such rescission” remain valid.
This means taxpayers who followed Notification 76/2020’s provisions before 10th November 2020 are protected from retrospective penalties.
Q7: Does Notification No. 86/2020 affect current GST return deadlines?
Answer:
No, this notification only rescinds Notification 76/2020.
The applicable return filing deadlines are governed by subsequent notifications issued by CBIC after November 2020.
You can check updated timelines through Finodha GST Return Filing.
Q8: What is Rule 61(5) of the CGST Rules, 2017?
Answer:
Rule 61(5) specifies that FORM GSTR-3B serves as a summary return for furnishing details of outward and inward supplies, tax liability, and ITC utilization.
Notification 86/2020, by invoking this rule, directly impacts the return filing framework established under it.
Q9: Does this notification introduce new compliance changes?
Answer:
No new compliance obligations were introduced.
The notification’s sole purpose was to withdraw Notification 76/2020, streamlining the GST return system.
Q10: How does this notification benefit taxpayers?
Answer:
✅ Simplifies GST filing processes
✅ Prevents confusion from overlapping due date notifications
✅ Clarifies applicable compliance frameworks
✅ Ensures consistency in government-issued circulars
Businesses can now rely on unified due dates for GST return filing.
Q11: What does “public interest” mean in this context?
Answer:
“Public interest” refers to actions that simplify compliance and reduce ambiguity for the general taxpayer base.
By rescinding outdated or overlapping notifications, the CBIC ensures smoother implementation of GST rules.
Q12: Who is affected by this notification?
Answer:
The notification affects:
All registered GST taxpayers,
Particularly those filing GSTR-3B, and
Businesses relying on extended filing timelines under Notification 76/2020.
Q13: What is Section 168 of the CGST Act, 2017?
Answer:
Section 168 empowers the Central Government to issue directions and clarifications to ensure uniform implementation of GST laws.
Notification 86/2020 was issued using this authority to rescind earlier redundant notifications.
Q14: Is there any penalty implication due to this rescission?
Answer:
No penalty or adverse implication arises due to this rescission.
Any compliance completed before 10th November 2020 under Notification 76/2020 remains valid.
Need help assessing your GST compliance? Consult a Finodha GST Expert.
Q15: What should businesses do after this rescission?
Answer:
Businesses should:
Check the latest CBIC updates on GSTR-3B filing dates.
Ignore outdated references to Notification 76/2020.
Follow the most recent notifications for compliance.
Use professional GST support for accuracy.
🚀 Start filing returns on time with Finodha GST Return Filing.
🏁 Conclusion
Notification No. 86/2020 – Central Tax was a corrective and clarity-oriented measure that officially rescinded Notification No. 76/2020, ensuring consistency in GST compliance and return filing rules.
It highlights the government’s effort to streamline the GST framework and eliminate overlapping instructions.
💡 Stay compliant, stay informed. Manage all your GST filings with Finodha today!
Download PDF: Notification No. 86/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
