Summary of Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic- which includes relief from Interest liability for delayed of filing Form GSTR-3B, Extension in Due dates of GSTR 5. GSTR 6. GSTR 7. GSTR 8, Relief to Composition Taxpayers, Extension of validity period of E-way Bill (EWB) and Waiver of late fee of GSTR-1.

Interest liability for filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Interest not payable, if filed by Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 Late fees waived if return filed on or before
Feb, 2020 4th April, 2020 5th April, 2020 21st March, 2020 24th June, 2020
March, 2020 5th May, 2020 6th May, 2020 21st April, 2020 24th June, 2020
April, 2020 4th June, 2020 5th June, 2020 21st May, 2020 24th June, 2020
May, 2020 27th June, 2020 (extended
due date for filing)

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period Interest not payable, if filed by Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 Late fees waived if return filed on or before
Feb, 2020 29th June, 2020 23rd March, 2020 25th March, 2020 29th June, 2020
March, 2020 29th June, 2020 23rd April, 2020 25th April, 2020 29th June, 2020
April, 2020 30th June, 2020 23rd May, 2020 25th May, 2020 30th June, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period Interest not payable, if filed by Date from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020 Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020 Late fees waived if return filed on or before
Feb, 2020 30th June, 2020 23rd March, 2020 25th March, 2020 30th June, 2020
March, 2020 3rd July, 2020 23rd April, 2020 25th April, 2020 3rd July, 2020
April, 2020 6th July, 2020 23rd May, 2020 25th May, 2020 6th July, 2020

Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Return Type, Form Extended date and no late fees if return filed on or before Principal place of business is in State/UT of
May, 2020 Group 1
States/UTs
12th July, 2020 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
May, 2020 Group 2
States/UTs
14th July, 2020 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

Extension in Due dates of GSTR 5. GSTR 6. GSTR 7. GSTR 8

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

Normal Taxpayers filing Form GSTR-1

Tax period Due Date Waiver of late fee if return filed on or before
March 2020 11.04.2020 30.06.2020
April 2020 11.05.2020 30.06.2020
May 2020 11.06.2020 30.06.2020
Quarterly taxpayers Jan to March 2020 30.04.2020 30.06.2020

Relief to Composition Taxpayers

Opt in for Composition in FY 2020-21 – Normal Taxpayers wish to opt for Composition scheme should not file GSTR3B and GSTR 1 for any tax period of FY 2020-2 1 from any of the GSTIN on the associated PAN.

Form Tax period (FY) Extended Date
GST CMP-02 2020-21 30.06.2020
GST ITC-03 2019-20 (As on 31-3-2020) 31.07.2020

Compliances for Composition taxpayers

Form Tax period (FY) Extended Date
GST CMP-08 Jan to March 2020 07.07.2020
GSTR-4 FY 2019-20 15.07.2020

Extension of validity period of EWB

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.

Source- https://icmai.in

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