The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of:
-extension of date of filing of GST return
-To provide relief by conditional lowering of interest rate
-To provide relief by conditional waiver of late fee for delay in furnishing returns
-Extension of date of for filing of intimation for Composition levy scheme for the FY 2020-21 and to provide relaxation of restrictions given in rule 36(4) of CGST rule
-To extend the due date for various compliance, and assessment proceeding
-To extend the validity of e-way
| Notification No. 30/2020- Central Tax dt. 03-04- 2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to
– allow opting Composition Scheme for FY 2020-21 till 30.06.2020 And – To allow cumulative application of condition in rule 36(4). |
Class of taxable Person | Return | Due Date | |
| Registered person who opts to pay tax under section 10 i.e. composition levy | FORM GST CMP-02 | 30th day of June, 2020 | |||
| FORM GST ITC-03 | 31st day of July, 2020 | ||||
| “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. | |||||
| Notification No. 31/2020- Central Tax dt. 03-04- 2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | Class of taxable person
Aggregate turnover more than 5 Crores in preceding FY |
Rate of interest
Nil for first 15 days from the due date, and 9 per cent thereafter |
||
| Tax period
February, 2020, March 2020, April, 2020 |
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| Condition
If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
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| Class of taxable person | Rate of intt. | Tax period | Condition of filing of return if Form GSTR-3B by | ||
| Aggregate turnover more than 1.5 Crores but less than 5 Crores in preceding FY | Nil | February , 2020,
March 2020 |
29th day of June, 2020 | ||
| April 2020 | 30th day of June, 2020 | ||||
| Taxpayers having an aggregate turnover of up to rupees 1.5 Crores in the preceding financial year | Nil | February , 2020, | 30th day of Jun, 2020 | ||
| March 2020 | 3rd day of July, 2020 | ||||
| April, 2020 | 6th day of July, 2020 | ||||
| Notification No. 32/2020- Central Tax ,dt. 03-04- 2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. | Class of registered persons | Tax period | Amount of late filing fees | Due Date |
| Aggregate turnover more than 5 Crores in preceding FY | February, 2020,
March, 2020 and April, 2020 |
Nil | 24th day of
June, 2020 |
||
| Aggregate turnover more than 1.5 Crores but less than 5 Crores in preceding FY | February, 2020 and
March, 2020 |
Nil | 29th day of
June, 2020 |
||
| April,
2020 |
Nil | 30th day of
June, 2020 |
|||
| Taxpayers having an aggregate turnover of up to rupees 1.5 Crores in the preceding financial year | February, 2020 | Nil | 30th day of June, 2020 | ||
| March, 2020 | Nil | 3 rd day of July, 2020 | |||
| April, 2020 | Nil | 6th day of July, 2020 | |||
| Notification No. 33/2020- Central Tax ,dt. 03-04- 2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 | Person opted for | Frequency of return | Due Date | |
| Quarterly tax return
Monthly taxable person |
Quarterly return
Qtr ending on March 31, 2020 |
30th day of June, 2020 | |||
| Monthly return
March, 2020, April, 2020 and May, 2020 |
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| Notification No. 34/2020- Central Tax ,dt. 03-04- 2020 | Seeks to extend due date of furnishing FORM GST CMP-08 (Qtrly. return for the payment of tax by Composition dealer) for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 (Annual return) for FY 2020-21 till 15.07.2020. | Class of registered persons | Return | Tax period | Due Date |
| Composition dealer | Form GST CMP- 08 | quarter ending 31st March, 2020 | 7th day of July, 2020 | ||
| Form GSTR- 4 | Annual return for the financial year ending 31st March, 2020 | 15th day of
July, 2020 |
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| Notification No. 35/2020- Central Tax ,dt. 03-04- 2020 | Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and
To extend validity of e- way bills. |
Nature of compliance
|
Due Date | ||
| Where any time limit for completion or compliance of any action, by any authority which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020
– completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or – filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above. |
30th day of June, 2020 |
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| In respect of E-way bill, the validity of which is expiring during 20th day of March, 2020 to 15th day of April, 2020 | 30th day of
April, 2020 |
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| Notification No. 36/2020- Central Tax ,dt. 03-04- 2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | Class of registered persons | Return | Tax period | Due Date |
| Aggregate turnover more than 5 Crores in preceding FY | FORM GSTR-3B | May, 2020 | 27th June, 2020 | ||
| Aggregate turnover upto 5 Crores in preceding FY in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep | FORM
GSTR-3B |
May,
2020 |
12th day of
July, 2020 |
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| Aggregate turnover upto 5 Crores in preceding FY in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi | 14th day of
July, 2020 |
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Disclaimer – The above information are for reference only and based on public domain namely CBIC.gov.in.
Relevant GST Notifications
| Title | Notification No. | Date |
| CBIC extends due date for furnishing GSTR-3B for May 2020 Month | Notification No. 36/2020-Central Tax | 03/04/2020 |
| CBIC extends Due date of GST compliance & validity of e-way bills | Notification No. 35/2020-Central Tax | 03/04/2020 |
| Due date to furnish CMP-08 & GSTR-4 extended for March Quarter | Notification No. 34/2020-Central Tax | 03/04/2020 |
| Conditional waiver of late fee for delay in furnishing FORM GSTR-1 | Notification No. 33/2020-Central Tax | 03/04/2020 |
| Conditional waiver of late fee for delay in furnishing FORM GSTR-3B | Notification No. 32/2020-Central Tax | 03/04/2020 |
| Lower GST interest Rate only on timely filing of FORM GSTR-3B | Notification No. 31/2020-Central Tax | 03/04/2020 |
| GST Composition Scheme for FY 2020-21 can be opted till 30.06.2020 | Notification No. 30/2020-Central Tax | 03/04/2020 |
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