The Central Board of Indirect Taxes and Customs (CBIC) has issued Central Tax notifications under GST Laws to implement the relief measures due to outbreak of Covid-19 and Nationwide lockdown. Also recently Government has announced to roll out facility file NIL return in Form GSTR 1 through SMS. Earlier NIL GSTR 3B was announced to be filed through SMS. The fresh notifications has further extended the deadline for certain compliances.
The summary of such notifications along with link to original notifications is as under –
| S. No | Notification No and Date | Earlier Notification Reference | Summary of Notification | Earlier Deadline | Revised Deadline |
| 1 | 55/2020 – Central Tax dated 27th June, 20 | 35/2020 – Central Tax dated 3rd April, 20, 40/2020 – Central Tax dated 5th May, 20 | 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 which falls during the period 20th March 2020 to 29th June 2020 | 30th June 20 | 31st August 20 |
| Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called which falls during the period 20th March 2020 to 29th June 2020 | 30th June 20 | 31st August 20 | |||
| E-Way Bills generated on or before 24th March and whose validity has expired on or after 20th March has been extended further extended to 31st August 2020. | 30th June 20 | 31st August 20 | |||
| 2 | 56/2020 – Central Tax dated 27th June, 20 | 46/2020 – Central Tax dated 9th June, 20 | Extension of time for passing order for Refund u/s 54(7) of the CGST Act, 2017 has been granted. The time limit for any refund order which is due to be issued by the Department, during 20th March 20 to 30th August 20, is extended by 15 days after receipt of reply or 31st August, whichever is later | 30th June 20 | 31st August 20 |
Rolling out of Facility to file NIL Form GSTR-1 through SMS
In a major move towards GST taxpayers’ facilitation, the Government has decided to provide the facility of SMS filing of NIL statement of FORM GSTR-1 from 1st week of July 2020.
The Central Board of Indirect Taxes and Customs (CBIC) said that the filing of NIL statement in FORM GSTR-1 also through SMS would substantially improve ease of GST compliance for over 12 lakh registered taxpayers. At present, these taxpayers have to log into their account on the common portal and then file their statement of outward supplies in FORM GSTR-1 every month or each quarter.
| Step | SMS to 14409 |
| Initiate Nil Filing | NIL<space>R1<space>GSTIN<space>Tax period
NIL R1 09XXXXXXXXXXXZC 042020 (for monthly return of April 2020); or NIL R1 09XXXXXXXXXXXZC 062020 (for quarterly return of April-June 2020) |
| Confirming Nil Filing | CNF <space>R1<space>Code
Ex. CNF R1 123456 (Code shall be valid for 30 Minutes) |
| For Help, anytime | HELP<Space>R1
Ex. Help R1 For more details please visit ‘help’ at www.gst.gov.in |
Note – On successful code validation, return will be filed and taxpayers will be receiving an Acknowledgement number through SMS
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