pri Relief measures under GST | COVID 19 Relief measures under GST | COVID 19

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
(Return of Outward Supplies)
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:

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.

3) Validity of E way Bill extended (Notification No.- 35/2020-CT; Dated: 3 April 2020)

Where validity of an e way bill expires during 20 March 2020 to 15 April 2020, the validity period of such e way bill has been extended till 30 April 2020.

4) Restriction on ITC under Rule 36(4) not applicable during Lock down (Notification No.- 30/2020- CT)

Restriction of 10% of ITC available in GSTR2A shall not apply on ITC availed during the months of Feb 20 to Aug 20. However, the said condition shall apply cumulatively for the period in GSTR3B of September 20. September GSTR 3B shall be furnished with cumulative adjustment of ITC of said months in accordance with the condition in Rule 36(4).

5) Time limit for other compliance falling during lock down period extended  (Notification No.- 35/2020- CT)

Time limit for completion or compliance of any action prescribed under GST Act, rules made thereunder or by any authority which falls during the period from 20 March 20 to 29 June 20 has been extended to 30 June 2020 except following:

i) Issue of Tax Invoice

ii) Registration

iii) Proceedings of Detention of Goods under Sec 129.

6) Composition Dealers (Notification No.- 30 & 34/2020-CT; Dated: 3 April 2020)

i) Due date of furnishing details and payment of self assessed tax in CMP 08 for quarter ending March 20 extended till 7 July 2020.

ii) GSTR4 for FY 19-20 extended till 15 July 2020.

iii) Intimation for opting Section 10 for FY 2020-21 in CMP 02 extended till 30 June 2020.

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July 2021