Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued the 2 significant notifications in respect of mandating crucial GST Compliances. Firstly, the notification pertaining to E-way bill generation facilities would be restricted in case taxpayers with turnover over Rs 5 crore fail to file their GSTR-3B returns, for a consecutive period of two months or more, which will be implemented from 15 October 2020. Secondly, the notification pertained to the due date of filing GSTR-3B for the month of September, 2020 is October 20, 2020 for taxpayers having turnover in excess of Rs. 5 crores.This due date of October 20, 2020, is earlier than the due date of filing Annual Return for Financial Year 2019-20. It is pertinent to mention here that in view of the corona pandemic, the due date of filing of Annual Return for the Financial Year 2018-19 has been extended till October 31, 2020, so in the present pandemic conditions, the due date of filing Annual Return for the Financial Year 2019-20, in any case, will fall after October 31, 2020.The taxpayers must jot down these two critical dates namely October 15, 2020, and October 20, 2020, in respect of the above discussed crucial and significant GST compliances, in order to ensure full compliance of GST Laws, without attracting any penal consequences.