Summary of GST notifications dated 05th May 2020 issued by CBIC

1. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through EVC during the period from the 21st day of April, 2020 to the 30th day of June, 2020 I.E  THERE IS  NO NEED OF DSC TO FILE GSTR 3B OF COMPANY DURING THE PERIOD 20 APRIL TO  30^TH JUNE 2020)

Notification No. 38/2020–Central Tax Dated – 05/05/2020

2. In the CGST rules, after rule 67 following rule shall be inserted, namely with effect from a date to be notified later

67A. Manner of furnishing of return by short messaging service facility.-

Notwithstanding anything contained in this Chapter, Registered Person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for tax period, any Reference to electronic furnishing shall  include furnishing of the said return through a short messaging service using  the registered mobile number and the said return shall be verified by a  registered mobile number based OTP

(*Nil return shall mean a return that has nil or no entry in all the Tables in FORM GSTR-3B)

As per newly inserted Rule 67A  a registered person will be allowed to file Nil GSTR-3B for a tax period through a short messaging service using the registered mobile number and Nil GSTR-3B shall be verified by a registered mobile number using on One Time Password facility.

Notification No. 38/2020–Central Tax Dated – 05/05/2020

3. Where an e-way bill has been generated under rule 138 of the CGST Rules, 2017 on or before the 24^th March, 2020 and its period of validity expires during the period 20 March, 2020 to the 15th April, 2020 Validity period of such e-way bill shall be Deemed To Have Been Extended Till The 31^st May,    2020

So if any E-way Bill which was Generated Till 24^th March 2020 And Expired Between 20^th March To 15^th April, 2020 it will be Deemed To Be Extended Till 31^st May 2020.

Notification No. 40/2020–Central Tax Dated- 05/05/2020

4. Commissioner, on the recommendations of the Council, Hereby Extends The  Time Limit For furnishing of the annual return for the financial year 2018-2019 till the  30^th Sept, 2020

i.e. Commissioner Has Extended the GST Annual Return filing Date To 30^th Sept 2020 from existing 30^th June 2020

Notification No. 41/2020–Central Tax [G.S.R. 275(E)] Dated 05/05/2020

5. Changes In Due Date Of Filing Form GSTR-3B for the Union Territory of Jammu & Kashmir And Ladakh

Notification No. 42/2020–Central Tax Dated 5th May, 2020