Government has implemented following relief measures provided by the press releases due to the spread of Novel Corona Virus (COVID-19):

1)  GSTR1 Return of Outward supplies (Notification No.- 33/2020-CT; Dated: 3 April 2020)

The due dates of furnishing GSTR1 has not been extended however late fees have been waived, if the return is filled by 30 June 2020 as under:

Return/Compliance Period Due Date Relief
GSTR1
(Return of Outward Supplies)
(Monthly)
Turnover greater than 1.5 cr
Mar-20 11-Apr-20 Late fees waived, if return is furnished on or before 30 June 2020.

CAUTION: If GSTR1 is furnished after 30 June 2020, above waiver shall not be available and late fees shall be levied  from the due date.

Apr-20 11-May-20
May-20 11-Jun-20
GSTR1
(Return of Outward Supplies)
(Quarterly)
Turnover less than 1.5 cr
Quarter ending March 2020 30-Apr-20

2) GSTR3B Payment of tax and Monthly return (Notification No.- 31, 32 &36/2020-CT; Dated: 3 April 2020)

The due dates of furnishing GSTR3B has not been extended however following relief provided in late fees and interest:

GSTR3B
Period Aggregate Turnover
(in Preceeding FY)
Last Date
(without any interest & late fees)
Feb-20 More than 5 Cr. 04-Apr-20 *
More than 1.5 cr and upto 5 cr. 29-Jun-20
Up to 1.5 cr. 30-Jun-20
Mar-20 More than 5 Cr. 05-May-20 *
More than 1.5 cr and upto 5 cr. 29-Jun-20
Up to 1.5 cr. 03-Jul-20
Apr-20 More than 5 Cr. 04-Jun-20 *
More than 1.5 cr and upto 5 cr. 30-Jun-20
Up to 1.5 cr. 06-Jul-20
May-20 More than 5 Cr. 27-Jun-20
Up to 5 cr. 12/14- Jul 20

* (For Taxpayer having aggregate turnover more than 5 cr)

-A lower rate of interest of 9% and no late fees, if return is filled by 24 June 2020.

CAUTION: If GSTR3B is not filled by 24 June 2020 Interest at the rate of 18% and late fees from the due date of return shall be payable.

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Company: N H Singhal & Associates
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