Introduction

In this article date extensions under GST as notified till 30-06-2020 due to outbreak of COVID have been dealt with. The article deals with

1. Date Extension for GSTR 3B from February to September 2020

2. Date Extension for GSTR-1 from February to September 2020

3. Extension of Certain Actions

4. No extension of time limits for certain actions.

Chart for GSTR 3B for February to September 2020

N/N
Turnover more than 5 crores
Month
Due Date GSTR 3B
Nil Interest up to
9% Interest up to
18% from
Zero late Feeup to
Returns filed there after
Max. Fee if return filed till 30-09-20
Nil Output tax
NN 29/2020
Feb 2020
20-03-20
04-04-20
24-06-20
25-06-20
24-06-20
Rs. 50/- per day w.e.f. 21-03-20
500
Nil
NN 29/2020
March 2020
20-04-20
05-05-20
24-06-20
25-06-20
24-06-20
Rs. 50/- per day w.e.f. 21-04-20
500
Nil
NN 29/2020
April 2020
20-05-20
04-06-20
24-06-20
25-06-20
24-06-20
Rs. 50/- per day w.e.f. 21-05-20
500
Nil
NN 36/2020
May 2020
27-06-20
27-06-20
xxxxxxxx
28-06-20
27-06-20
Rs. 50/- per day w.e.f. 28-06-20
500
Nil
NN 29/2020
June 2020
20-07-20
20-07-20
xxxxxxxx
21-07-20
20-07-20
Rs. 50/- per day w.e.f. 21-07-20
500
Nil
NN 29/2020
July 2020
20-08-20
20-08-20
xxxxxxxx
21-08-20
20-08-20
Rs. 50/- per day w.e.f. 21-08-20
500
Nil
NN 54/2020
Aug 2020
20-09-20
20-09-20
xxxxxxxx
21-09-20
20-09-20
Rs. 50/- per day w.e.f. 21-09-20
xxxx xxxx
xxx xxxxx
NN 29/2020
Sep., 2020
20-10-20
xxxx xxxx
xxx xxxxx
21-10-20
20-10-20
Rs. 50/- per day w.e.f. 21-10-20
xx xxxxxx
xx xxxxxx
Turnover upto 5 crores:Punjab 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
NN 29/2020
“Feb 2020
24-03-20
30-06-20
30-09-20
01-10-20
30-06-20
Rs. 50/- per day w.e.f. 01-07-20
500
Nil
NN 29/2020
March 2020
24-04-20
05-07-20
30-09-20
01-10-20
05-07-20
Rs. 50/- per day w.e.f. 06-07-20
500
Nil
NN 29/2020
April 2020
24-05-20
09-07-20
30-09-20
01-10-20
09-07-20
Rs. 50/- per day w.e.f. 10-07-20
500
Nil
NN 36/2020
May 2020
14-07-20
15-09-20
30-09-20
01-10-20
15-09-20
Rs. 50/- per day w.e.f. 16-04-20
500
Nil
NN 29/2020
June 2020
24-07-20
25-09-20
30-09-20
01-10-20
25-09-20
Rs. 50/- per day w.e.f. 26-09-20
500
Nil
NN 29/2020
July 2020
24-08-20
29-09-20
30-09-20
01-10-20
29-09-20
Rs. 50/- per day w.e.f. 30-09-20
500
Nil
NN 54/2020
Aug 2020
03-10-20
03-10-20
xxxxxxxx
04-10-20
03-10-20
Rs. 50/- per day w.e.f. 4-10-20
xxx xxxxx
xxx xxxxx
NN 29/2020
Sep 2020
24-09-20
24-09-20
xxxxxxxx
25-09-20
24-09-20
Rs. 50/- per day w.e.f. 25-09-20
xxx xxxxx
xxxxx xxx
Turnover upto 5 crores: 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
NN 29/2020
“Feb 2020
22-03-20
30-06-20
30-09-20
01-10-20
30-06-20
Rs. 50/- per day w.e.f. 01-07-20
500
Nil
NN 29/2020
March 2020
22-04-20
03-07-20
30-09-20
01-10-20
03-07-20
Rs. 50/- per day w.e.f. 04-07-20
500
Nil
NN 29/2020
April 2020
22-05-20
06-07-20
30-09-20
01-10-20
06-07-20
Rs. 50/- per day w.e.f. 07-07-20
500
Nil
NN 36/2020
May 2020
12-07-20
12-09-20
30-09-20
01-10-20
12-09-20
Rs. 50/- per day w.e.f. 13-09-20
500
Nil
NN 29/2020
June 2020
22-07-20
23-09-20
30-09-20
01-10-20
23-09-20
Rs. 50/- per day w.e.f. 24-09-20
500
Nil
NN 29/2020
July 2020
22-08-20
27-09-20
30-09-20
01-10-20
27-09-20
Rs. 50/- per day w.e.f. 28-09-20
500
Nil
NN 54/2020
Aug 2020
01-10-20
01-10-20
xxxxxxxx
02-10-20
01-10-20
Rs. 50/- per day w.e.f. 2-10-20
xxxx xxxx
xxxxx xxx
NN 29/2020
Sep 2020
22-09-20
24-09-20
xxxxxxxx
25-09-20
24-09-20
Rs. 50/- per day w.e.f. 25-09-20
xxx xxxxx
xxx xxxxx
Notification Reference
NN 51/2020 dated 24-06-20
NN 52/2020 dated 24-06-20
NN 57/2020

Chart for GSTR 1 for February to September 2020

Monthly return filers :Turnover more than 1.5 crores
Notification Reference Month Due Date Nil Late Fee up to Remarks
NN 46/2019 “Feb 2020 11-03-2020 xxxxxx If return is not filed till last date for which late fee is waived, then late fee shall be levied w.ef. Due date of return @ Rs. 50/- per day (Rs. 20/- per day for NIL Return)
NN 46/2019 March 2020 11-04-2020 10-07-2020
NN 28/2020 April 2020 11-05-2020 24-07-2020
NN 28/2020 May 2020 11-06-2020 28-07-2020
NN 28/2020 June 2020 11-07-2020 05-08-2020
NN 28/2020 July 2020 11-08-2020 xxxxxx
NN 28/2020 August 2020 11-09-2020 xxxxxx
NN 28/2020 Sep., 2020 11-10-2020 xxxxxx
Quarterly Return filers: Turnover less than 1.5 crores
NN 45/2019 January to March 2020 30-04-2020 17-07-2020 If return is not filed till last date for which late fee is waived, then late fee shall be levied w.ef. Due date of return @ Rs. 50/- per day (Rs. 20/- per day for NIL Return)
NN 27/2020 April to June 2020 31-07-2020 03-08-2020
NN 27/2020 July to Sep 2020 31-10-2020 xxxxxx
Notification Reference NN 53/2020 NN 2/2018

Extension of Certain Actions

Action Date Extended to Notification/Circular
Filing of CMP-08 by Composition Taxable person  for January to March 2020 07-07-2020 shall get extended to 31-08-2020 34/2020 read with 55/2020 further read with 35/2020
Filing of CMP-08 by Composition Taxable person  for April to June 2020 31-08-2020 55/2020 read with 35/2020
GSTR-4 for the financial year 2019-20 15-07-2020 shall get extended to 31-08-2020 34/2020 read with 55/2020 further read with 35/2020
Opting for Composition Scheme for 2020-21 30-06-2020 shall get extended to 31-08-2020 30/2020 read with 55/2020 further read with 35/2020
Filing of ITC-03 for reversal of ITC by persons opting for Composition Scheme 31-07-2020 shall get extended to 31-08-2020 Rule 3(3) amended vide 30/2020 read with 55/2020 further read with 35/2020
Details of Challan in ITC-04 for quarter ending March 2020 and June 2020 31-08-2020 55/2020 read with 35/2020
Cumulative Adjustment of provisional ITC not exceeding 10% of invoices uploaded by suppliers August 2020 Rule 36(4) amended by NN 30/2020
E way Bills generated on or before 24-03-2020 and period of validity expiring between 20-03-2020 to 15-04-2020 30-06-2020 47/2020
GSTR-6 for Input service distributor for March to July 2020 31-08-2020 55/2020 read with 35/2020 and Circular 136/06/2020
Due date of Deposit of TDS by tax deductor falling between 20-03-2020 to 30-08-2020 31-08-020 55/2020 read with 35/2020 and Circular 137/07/2020
GSTR-7 for tax deductor for March 2020 to July 2020 31-08-2020 55/2020 read with 35/2020 and Circular 136/06/2020
GSTR-8 for E-Commerce Operator for March 2020 to July 2020 31-08-2020 55/2020 read with 35/2020 and Circular 136/06/2020
GSTR-9 and 9C, annual return and reconciliation statement for 2018-19 30-09-2020 41/2020
GSTR-10 required to be filed with in 3 months from cancellations falling due between 20-03-2020 to 30-08-2020 31-08-2020 55/2020 read with 35/2020
Furnishing of LUT for 2020-21 31-08-2020 55/2020 read with 35/2020 further read with 37/2017 and Circular 137/07/2020
Filing of Refund Application expiring between 20-03-2020 to 30-08-2020 31-08-2020 55/2020 read with 35/2020 further read with 37/2017 and Circular 137/07/2020
Due Dates falling between 20-03-2020 to 29-09-2020 under Customs, Excise or Service Tax for:

1. Issue of any adjudication order/appeal order/other order

2. Issue of notice including SCN

3. Intimation

4. Notification

5. Sanction

6.  Approval

7. Filing of Appeal

8. Filing of Reply to notice

9.  Filing of Application

10. Furnishing any return

11. Furnishing any document

12. Furnishing any return or statement

30-09-2020 Section 6 of TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 read with Notification CBEC-20/06/08/2020-GST dated 27-06-2020
Due Dates falling between 20-03-2020 to 30-08-2020 under CGST and IGST for:

1. Issue of any adjudication order/appeal order/other order

2. Issue of notice including SCN

3. Intimation

4.Notification

5. Sanction

6. Approval

7. Filing of Appeal

8. Filing of Reply to notice

9. Filing of Application

10.  Furnishing any return

11. Furnishing any document

12. Furnishing any return or statement

13.Furnishing of such other record

31-08-2020 55/2020 read with 35/2020 and Circular 136/06/2020
SVLDRS Date of Payment 30-06-2020 Section 7 of TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 amending section 127(5) of Finance (No.2) Act 2019

No extension of time limit for certain actions:

1. Time for Liability to pay tax arising from issue of Invoice for goods required to be issued before or at the time of removal of goods.

2. Time for Liability to pay tax arising from issue of invoice for services with in 30 days from the date of provision of service in cases of supplier other than banking company or insurer

3. Time for Liability to pay tax arising from issue of invoice for services with in 45 days from the date of provision of service in case of banking company and insurance company

4. Time of liability to pay tax on RCM on receipt of goods or date of payment or 31st day immediately following date of issue of invoice, whichever is earliest

5. Time of liability to pay tax on RCM on services on date of payment or 61st day immediately following date of issue of invoice.

6. Time of seeking registration with in 30 days from the date becoming liable to be registered

7. Time of seeking registration by casual taxable person 5 days prior to commencement of business

8. Time of validity of registration for casual taxable person beyond 90 days.

9. Time for making arrest

10. Time for invoking liability of partners

11. Time for levy of penalty.

12. Time for issue of summary report in EWB-03

13. Time for final report in Part B of EWB-03

14. 15 days period for validity of Part A of EWB-01

15. 14 days time to make payment for release of detained goods, documents and conveyance

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