Extension in GST Due Dates and Relief Measures for taxpayers under GST due to COVID-19 pandemic

In response to outbreak of Covid-19 pandemic, the government has issued various notifications extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed payment of tax and late fees on late filing of returns. The analysis of all such relief granted by the government to the taxpayers in a summarised manner is as under:

1. For Normal Taxpayers:

GSTR-3B
TAXPAYERS HAVING AGGREGATE TURNOVER > RS. 5 CRORES IN PRECEDING FY
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*#
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Feb, 2020 20th Mar, 2020 Not extended 4th Apr, 2020 5th Apr to 24th June, 2020 25th June, 2020 24th June, 2020
Mar, 2020 20th Apr, 2020 Not extended 5th May, 2020 6th May to 24th June, 2020 25th June, 2020 24th June, 2020
Apr, 2020 20th May, 2020 Not extended 4th June, 2020 5th June to 24th June, 2020 25th June, 2020 24th June, 2020
May, 2020 20th June, 2020 27th June, 2020 27th June, 2020 NA 28th June, 2020 NA
June, 2020 20th July, 2020 Not extended 20th July, 2020 NA 21st July, 2020 NA
July, 2020 20th Aug, 2020 Not extended 20th Aug, 2020 NA 21st Aug, 2020 NA
Aug, 2020 20th Sep, 2020 Not extended 20th Sep, 2020 NA 21st Sep, 2020 NA
TAXPAYERS HAVING AGGREGATE TURNOVER UPTO RS. 5 CRORES IN PRECEDING FY (GROUP I)
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*#
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Feb, 2020 22nd Mar, 2020 Not extended 30th June, 2020 1st July to 30th Sep, 2020 1st Oct, 2020 30th June, 2020
Mar, 2020 22nd Apr, 2020 Not extended 3rd July, 2020 4th July to 30th Sep, 2020 1st Oct, 2020 03rd July, 2020
Apr, 2020 22nd May, 2020 Not extended 6th July, 2020 7th July to 30th Sep, 2020 1st Oct, 2020 06th July, 2020
May, 2020 22nd June, 2020 12th July, 2020 12th Sep, 2020 13th Sep to 30th Sep, 2020 1st Oct, 2020 12th Sep, 2020
June, 2020 22nd July, 2020 Not extended 23rd Sep, 2020 24th Sep to 30th Sep, 2020 1st Oct, 2020 23rd Sep, 2020
July, 2020 22nd Aug, 2020 Not extended 27th Sep, 2020 28th Sep to 30th Sep, 2020 1st Oct, 2020 27th Sep, 2020
Aug, 2020 24th Sep, 2020 1st Oct, 2020 1st Oct, 2020 NA 2nd Oct, 2020 NA
TAXPAYERS HAVING AGGREGATE TURNOVER UPTO RS. 5 CRORES IN PRECEDING FY (GROUP II)
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*#
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Feb, 2020 24th Mar, 2020 Not extended 30th June, 2020 1st July to 30th Sep, 2020 1st Oct, 2020 30th June, 2020
Mar, 2020 24th Apr, 2020 Not extended 5th July, 2020 6th July to 30th Sep, 2020 1st Oct, 2020 05th July, 2020
Apr, 2020 24th May, 2020 Not extended 9th July, 2020 10th July to 30th Sep, 2020 1st Oct, 2020 09th July, 2020
May, 2020 24th June, 2020 14th July, 2020 15th Sep, 2020 16th Sep to 30th Sep, 2020 1st Oct, 2020 15th Sep, 2020
June, 2020 24th July, 2020 Not extended 25th Sep, 2020 26th Sep to 30th Sep, 2020 1st Oct, 2020 25th Sep, 2020
July, 2020 24th Aug, 2020 Not extended 29th Sep, 2020 30th Sep, 2020 to 30th Sept, 2020 1st Oct, 2020 29th Sep, 2020
Aug, 2020 26th Sep, 2020 3rd Oct, 2020 4th Oct, 2020 NA 4th Oct, 2020 NA
 
Group I– 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
Group II– 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

* If the GSTR-3B is filed after the dates prescribed for waiver of late fees but on or before 30th Sep, 2020, then the late fees will be levied as under:


Tax Period

Taxpayer
Tax liability for the month
Late Fees for the month
Feb, 2020 to July, 2020 All taxpayers NIL NIL
Other than NIL Rs. 50 per day (Rs. 25 CGST and Rs. 25 SGST) subject to maximum Rs. 500 (Rs. 250 CGST and Rs. 250 SGST)

Sample Calculation of Interest:

The calculation of interest for delayed filing of return for the month of March, 2020 for a taxpayer whose aggregate turnover for the preceding financial year was upto Rs. 5 crores and for whom the due date of filing was 22nd Apr, 2020 is as under:

Tax period

 

Rate of interest

 

Date of filing GSTR-3B

 

No. of days of delay

 

Interest

 

March, 2020

 

Nil till the 3rd day of July, 2020, and 9% p.a.  thereafter till the 30th day of September, 2020 and 18% p.a.  thereafter

 

24.06.2020

 

63

 

NIL

 

22.09.2020

 

153

 

NIL for 72 days, thereafter interest rate @9% p.a. for 81 days

 

30.10.2020

 

191

 

NIL for 72 days, thereafter interest rate @9% p.a. for 89 days and interest rate @18% p.a. for 30 days

 

GSTR-1
Tax Period
(M=Monthly Filers,
Q=Quarterly Filers)
Due Date Extended due date Late fees waived if return filed on or before#
Feb, 2020 (M) 11th Mar, 2020 Not extended NA
Mar, 2020 (M) 11th Apr, 2020 Not extended 10th July, 2020
Jan to Mar, 2020 (Q) 30th Apr, 2020 Not extended 17th July, 2020
Apr, 2020 (M) 11th May, 2020 Not extended 24th July, 2020
May, 2020 (M) 11th June, 2020 Not extended 28th July, 2020
June, 2020 (M) 11th July, 2020 Not extended 5th Aug, 2020
Apr to June, 2020 (Q) 31st July, 2020 Not extended 3rd Aug, 2020
July, 2020 (M) 11th Aug, 2020 Not extended NA
Aug, 2020 (M) 11th Sep, 2020 Not extended NA

# Please note that late fees will not be levied only if the returns are filed on or before the dates prescribed as above. If the returns are filed after the dates prescribed, late fees will be levied and that too from the due date/extended due date of the filing of the return.

ANNUAL RETURN AND GST AUDIT
Form Purpose Tax Period Due Date Extended Due Date
GSTR-9 Annual Return FY 2018-19 31st Dec, 2019 30th Sep, 2020
GSTR-9C GST Audit FY 2018-19 31st Dec, 2019 30th Sep, 2020

2. For Composition Taxpayers:

(a) Regarding returns:

Form Purpose Tax period Due Date Extended Due Date
GST CMP-08 Quarterly statement for payment of self assessed tax Jan to Mar, 2020 18th Apr, 2020 7th July, 2020
GSTR-4 Annual return FY 2019-20 30th Apr, 2020 15th July, 2020

 (b) Regarding registration:

Form Purpose Tax period Due Date Extended Due Date
GST CMP-02 Intimation to pay tax under section 10 (composition levy) FY 2020-21 Prior to commencement of FY 30th June, 2020
GST ITC-03 Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under Section 18(4) of CGST Act, 2017 (i.e. on opting for composition levy) As on 31st Mar, 2020 30th May, 2020 31st July, 2020

3. For Other Taxpayers:

Form To be filed by Tax Period Due Date Extended Due Date
GSTR-5 Non Resident Taxpayers Mar, 2020 20th Apr, 2020 30th June, 2020
Apr, 2020 20th May, 2020 30th June, 2020
May, 2020 20th June, 2020 30th June, 2020
GSTR-6 Input Service Distributors Mar, 2020 13th Apr, 2020 30th June, 2020
Apr, 2020 13th May, 2020 30th June, 2020
May, 2020 13th June, 2020 30th June, 2020
GSTR-7 Tax Deductors at Source (TDS deductors) Mar, 2020 10th Apr, 2020 30th June, 2020
Apr, 2020 10th May, 2020 30th June, 2020
May, 2020 10th June, 2020 30th June, 2020
GSTR-8 Tax Collectors at Source (TCS collectors) Mar, 2020 10th Apr, 2020 30th June, 2020
Apr, 2020 10th May, 2020 30th June, 2020
May, 2020 10th June, 2020 30th June, 2020

4. Relief to non filers of GSTR 3B of previous months:

Tax Period Period of filing the return Interest Late Fees
July, 2017 to Jan, 2020  

Returns to be filed between 1st July, 2020 to 30th Sep, 2020

 

 

 

 

18% p.a. applicable on net liability

1. If there is no tax liability for the month NIL
2. If there is a tax liability for the month  

CGST Rs. 250/- & SGST Rs. 250/- for that month

5. Other relief to taxpayers:

Sr. No. Particulars Period prescribed
1. Any e-way bill generated on or before 24th Mar, 2020 and whose validity has expired on or after 20th Mar, 2020, the validity period of such e-way bill shall be deemed to be extended till 30th June, 2020
2. Time limit for filing of LUT for the year 2020-21 30th June, 2020
3. In all cases where GST registrations have been cancelled till 12th June, 2020 and taxpayers could not get their registrations restored in time, taxpayers can file an application for revocation of cancellation of registration up to 30th Sep, 2020
4.

 

The corporate taxpayers where it is mandatory to furnish the returns through Digital Signature Certificate (DSC) are allowed to furnish their returns (GSTR 3B and GSTR 1) through Electronic Verification Code (EVC) during the period from GSTR-3B: 21st Apr, 2020 to 30th Sep, 2020

GSTR-1: 27th May, 2020 to 30th Sep, 2020

5. The time limit of two years u/s. 54(1) of CGST Act, 2017 for making the refund application falling during 20th Mar, 2020 to 30th Aug, 2020 has been extended till 31st Aug, 2020
6. In cases where a notice has been issued for rejection of refund claim in full or in part and where the time limit of sixty days for passing the order in terms of Sec. 54(5) read with Section 54(7) of the CGST Act, 2017 falls during 20th Mar, 2020 to 29th June, 2020, then time limit for passing such order has been extended to 15 days from the receipt of the reply to such notice or 30th June, 2020, whichever is later

 

7. Where, any time limit for completion or compliance of any action, by any authority or by any person, including for the purposes of:

(a) 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;

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called falls during the period from the 20th Mar, 2020 to 30th Aug, 2020, and where completion or compliance of such action has not been made within such time, then except for certain compliances as mentioned under Notification No. 35/2020-Central Tax dated 3rd Apr, 2020, such time limit has been extended upto

31st Aug, 2020
8. A special procedure was prescribed for corporate debtors under Insolvency and Bankruptcy Code, 2016 undergoing corporate insolvency resolution process and the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), wherein there was an obligation on corporate debtor under insolvency to take a new registration as a distinct person of the corporate debtor within a period of 30 days of appointment of IRP/ RP in each of states and Union Territories where corporate debtor was registered earlier. Now such criteria has been changed to Within a period of 30 days of the appointment of IRP/RP or by 30th June, 2020, whichever is later
9. Where the import validity period and the export obligation period for the existing Advance Authorizations (AAs)/DFIA expires from Feb to July 2020, such period has been extended by Six months from the date of expiry
10. Current Merchandise Exports from India Scheme (MEIS) has been extended beyond 31st Mar, 2020 till Provided that prior to the said prescribed date, if certain item/tariff line/HS code gets notified under the new Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) (yet to be notified), it would naturally get excluded from the MEIS. 31st Mar, 2021

(Author can be reached at cakushalfofaria@gmail.com)

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