Summary of Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic- which includes relief from Interest liability for delayed of filing Form GSTR-3B, Extension in Due dates of GSTR 5. GSTR 6. GSTR 7. GSTR 8, Relief to Composition Taxpayers, Extension of validity period of E-way Bill (EWB) and Waiver of late fee of GSTR-1.
Interest liability for filing Form GSTR-3B
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Interest not payable, if filed by | Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 | Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 | Late fees waived if return filed on or before |
| Feb, 2020 | 4th April, 2020 | 5th April, 2020 | 21st March, 2020 | 24th June, 2020 |
| March, 2020 | 5th May, 2020 | 6th May, 2020 | 21st April, 2020 | 24th June, 2020 |
| April, 2020 | 4th June, 2020 | 5th June, 2020 | 21st May, 2020 | 24th June, 2020 |
| May, 2020 | – | – | – | 27th June, 2020 (extended due date for filing) |
b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
| Tax period | Interest not payable, if filed by | Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 | Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 | Late fees waived if return filed on or before |
| Feb, 2020 | 29th June, 2020 | 23rd March, 2020 | 25th March, 2020 | 29th June, 2020 |
| March, 2020 | 29th June, 2020 | 23rd April, 2020 | 25th April, 2020 | 29th June, 2020 |
| April, 2020 | 30th June, 2020 | 23rd May, 2020 | 25th May, 2020 | 30th June, 2020 |
c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
| Tax period | Interest not payable, if filed by | Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 | Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 | Late fees waived if return filed on or before |
| Feb, 2020 | 30th June, 2020 | 23rd March, 2020 | 25th March, 2020 | 30th June, 2020 |
| March, 2020 | 3rd July, 2020 | 23rd April, 2020 | 25th April, 2020 | 3rd July, 2020 |
| April, 2020 | 6th July, 2020 | 23rd May, 2020 | 25th May, 2020 | 6th July, 2020 |
Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Return Type, Form | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
| May, 2020 Group 1 States/UTs |
12th July, 2020 | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
| May, 2020 Group 2 States/UTs |
14th July, 2020 | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
Extension in Due dates of GSTR 5. GSTR 6. GSTR 7. GSTR 8
| Return Type, Form | To be filed by | Tax Period | Due Date | Extended Date |
| GSTR-5 | Non Resident Taxpayers | March, April & May, 2020 | 20th of succeeding month | 30th June, 2020 |
| GSTR-6 | Input Service Distributors | March, April & May, 2020 | 13th of succeeding month | 30th June, 2020 |
| GSTR-7 | Tax Deductors at Source (TDS deductors) |
March, April & May, 2020 | 10th of succeeding month | 30th June, 2020 |
| GSTR-8 | Tax Collectors at Source (TCS collectors) |
March, April & May, 2020 | 10th of succeeding month | 30th June, 2020 |
Normal Taxpayers filing Form GSTR-1
| Tax period | Due Date | Waiver of late fee if return filed on or before |
| March 2020 | 11.04.2020 | 30.06.2020 |
| April 2020 | 11.05.2020 | 30.06.2020 |
| May 2020 | 11.06.2020 | 30.06.2020 |
| Quarterly taxpayers Jan to March 2020 | 30.04.2020 | 30.06.2020 |
Relief to Composition Taxpayers
Opt in for Composition in FY 2020-21 – Normal Taxpayers wish to opt for Composition scheme should not file GSTR3B and GSTR 1 for any tax period of FY 2020-2 1 from any of the GSTIN on the associated PAN.
| Form | Tax period (FY) | Extended Date |
| GST CMP-02 | 2020-21 | 30.06.2020 |
| GST ITC-03 | 2019-20 (As on 31-3-2020) | 31.07.2020 |
Compliances for Composition taxpayers
| Form | Tax period (FY) | Extended Date |
| GST CMP-08 | Jan to March 2020 | 07.07.2020 |
| GSTR-4 | FY 2019-20 | 15.07.2020 |
Extension of validity period of EWB
E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.
Source- https://icmai.in
