Ministry of Finance through Central Board of Indirect Taxes and Customs have notified, certain notifications vide number 30/2020 to 36/2020 dated 03rd April,2020 giving relaxation in lieu of upcoming GST Compliances. Same are summarized below for ease of reference:
| Notification 30/2020-CT: | Relaxation to Composition Taxpayers & ITC u/r 36(4) |
| Notification 34/2020-CT: | Relaxation to Composition Taxpayers in filing compliances |
♣ Extension in Due Dates related to Composition Taxpayers
| Matter | Applicable Form | New Due Date |
| Opting for composition scheme for Financial Year 2020-2021 | CMP-02 | 30th June,2020 |
| Payment of Input Tax Credit on value of closing stock because of opting in composition | ITC-03 | 31st July,2020 |
♣ Applicability of Rule 36(4) of CGST Rules,2017
The application of Rule 36(4) in lieu of calculation of eligible & claimable Input Tax Credit shall be done cumulatively for the months of February,2020 to September,2020 and accordingly necessary effect shall be given while filing GSTR-3B of September,2019.
♣ Extension in Due Dates related to filing of compliances
| Matter | Applicable Form | New Due Date |
| Filing of Composition Annual Return for FY 2019-2020 | GSTR-4 | 15th July,2020 |
| Payment of Composition Tax for quarter ending 31st March,2020 | CMP-08 | 07th July,2020 |
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| Notification 31/2020-CT: | Relaxation in Interest payable on delayed payment of GST |
| Notification 32/2020-CT: | Relaxation in late fees payable on delayed filing of GSTR-3B |
About above 2 notifications, at the outset we need to mention that original due dates of filing of GSTR-3B has not been extended for the months of February, 20 to April, 20. It is only conditional relaxation in Interest and late fees which shall be allowed by government, only if, GSTR-3B for the months of February, 20 to April, 20 are filed by the dates given in the notification. In case GSTR-3B is not filed by given dates Interest @ 18% shall be calculated from the original due date and late fees shall also be calculated from the original due date. Same is summarized in the succeeding pages:
| Category | Applicable on | Relaxation | Conditions | ||||||||
| 1. Taxpayers having aggregate turnover more than Rs. 5 Cr in previous F.Y. | GSTR-3B for:
|
♦ Interest shall be NIL, if GSTR-3B filed within 15 days from original due date
♦ after 15 days interest will be charged @9% p.a. ♦ Total Late fees shall be waived |
GSTR-3B shall be filed as per prescribed schedule below:
|
||||||||
| 2. Taxpayers having aggregate turnover more than Rs. 1.5 Cr and upto Rs. 5 Cr in previous F.Y. | GSTR-3B for
|
♦ Interest shall be NIL, if GSTR-3B is filed within prescribed schedule
♦ Total Late fees shall be waived |
GSTR-3B shall be filed as per prescribed schedule below:
|
||||||||
| 3. Taxpayers having aggregate upto Rs. 1.5 Cr in previous F.Y. | GSTR-3B for:
|
♦ Interest shall be NIL, if GSTR-3B is filed within prescribed schedule.
♦ Total Late fees shall be waive |
GSTR-3B shall be filed as per prescribed schedule below:
|
Furthermore, an illustration for category 1 taxpayers’ is given below which has been exactly picked up from Circular No. 136/06/2020-GST dated 03.04.2020. In illustration, GSTR-3B for March,2020 is considered, wherein due date will be 20.04.2020
| Date of filing GSTR-3B | No. of days of delay | Relief Eligible? | Interest |
| 02.05.2020 | 11 | Yes | Zero interest |
| 20.05.2020 | 30 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 15 days |
| 20.06.2020 | 61 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 46 days |
| 24.06.2020 | 65 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 50 days |
| 30.06.2020 | 71 | No | Interest rate @18% p.a. for 71 days (i.e. no benefit of Reduced interest) |
Notification 33/2020-CT: Relaxation in late fees payable on delayed filing of GSTR-1
|
Category |
Applicable on | Relaxation | Conditions |
| 1. Taxpayers having aggregate turnover more than ` 1.50 Cr in previous F.Y.
(Monthly Filers) |
GSTR-1 for:
|
Total Late fees shall be waived | GSTR-1 shall be filed on or before 30th June,2020 |
| 2. Taxpayers having aggregate upto Rs. 1.5 Cr in previous F.Y.
(Quarterly Filers) |
GSTR-1 for quarter ending March,2020 | Total Late fees shall be waived | GSTR-1 shall be filed on or before 30th June,2020 |
Notification 35/2020-CT: General Relaxation with some exceptions
The notification states that wherever any time limit or due date for any sort of compliances like, submission of reply, passing of order, issuance of notice, completion of any proceedings, filing of appeal etc. is falling due between 20th March,2020 to 29th June,2020, then all such dates shall be extended upto 30th June,2020. But the extension shall not apply to following: –
| Exceptions | |
| Chapter-IV of the Act compliances | Time and Value of supply |
| Section 10(3) | Date on which turnover exceeds the limit prescribed under composition |
| Section-25 | Time limit for applying registration under the Act. |
| Section-27 | Registration time limit allowed to casual traders |
| Section-31 | Time limit for issuance of Tax invoice |
| Section-37 | Filing details outward supplies (because this has been separately dealt) |
| Section-47 | Levy of late fees (because this has been separately dealt) |
| Section-50 | Charging of Interest (because this has been separately dealt) |
| Section-69 | Power to Arrest |
| Section-90 | Liability of Partners of firm to pay taxes |
| Section-122 | Levy pf Penalties |
| Section-129 | Detention of Goods and Vehicles carrying the goods in transit |
| Section-39 | Filing of Returns, however this shall not apply to:
|
| Section-68 | Inspection of Goods in movement |
| Rules made under all the above sections | |
Extension of E-way bill validity
Further, in the same notification, it has been stated that all the E-way bills that are expiring between 20.03.2020 to 15.04.2020 shall be valid upto 30.04.2020.
Notification 36/2020-CT: Extension of Due date for GSTR-3B of May,2020
|
Category |
Applicable on | New Due Date |
| 1. Taxpayers having aggregate turnover more than ` 5 Cr in previous F.Y. | All States | 27th June,2020 |
| 2. Taxpayers having aggregate turnover upto ` 5 Cr in previous F.Y. | 14 States / UT:
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UT of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
12th July ,2020 |
| 3. Taxpayers having aggregate turnover upto Rs. 5 Cr in previous F.Y. | 22 States / UT:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the UT of Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
14th July, 2020 |
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