Extension for submission of LUT for 2020-21

Notification No. 37/2017-Central Tax, dated 04.10.2017, requires LUT to be furnished for a financial year. However, in terms of notification No. 35/2020-Central Tax dated 03.04.2020, where the requirement under the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020.

Therefore, in terms of Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.

Due date for TDS under section 51 of CGST Act, 2017

As per notification No. 35/2020-Central Tax dated 03.04.2020, where the timeline for any compliance required as per section 39(3) and section 51 of the CGST Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020.

Accordingly, the due date for furnishing of return in FORM GSTR-7 along with deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020.

Due date for filing of GST refund claim

As per notification No. 35/2020-Central Tax dated 03.04.2020, where the timeline for any compliance required as per section 54(1) of the CGST Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020.

Accordingly, the due date for filing an application for refund falling during the said period has also been extended till 30.06.2020.

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