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 30TH JUNE 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.
3. Where an e-way bill has been generated under rule 138 of the CGST Rules, 2017 on or before the 24th 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 31st May, 2020
So if any E-way Bill which was Generated Till 24th March 2020 And Expired Between 20th March To 15th April, 2020 it will be Deemed To Be Extended Till 31st May 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 30th Sept, 2020
i.e. Commissioner Has Extended the GST Annual Return filing Date To 30th Sept 2020 from existing 30th June 2020
5. Changes In Due Date Of Filing Form GSTR-3B for the Union Territory of Jammu & Kashmir And Ladakh
|Union Territory||Month for which GSTR 3B to be submitted||Due Date|
|Jammu & Kashmir||November, 2019 to February, 2020||24th March, 2020|
|Ladakh||November, 2019 to December, 2019||24th March, 2020|
|Ladakh||January, 2020 to March, 2020||20th May, 2020|