Summary of Various Reliefs provided to Taxpayers in GST

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified vide Notifications 51 to 54/2020 dated 24.06.2020 and Notification No 57/2020-CT dated 30.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.

1. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:

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

S. No. Tax Period Late fees waived if return filed on or before
1 Feb-20 to Apr-20 24-06-2020

b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

S. No. Tax Period Late fees waived if return filed on or before (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) Late fees waived if return filed on or before (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)
1 Feb-20 30-06-2020 30-06-2020
2 Mar-20 03-07-2020 05-07-2020
3 Apr-20 06-07-2020 09-07-2020
4 May-20 12-09-2020 15-09-2020
5 Jun-20 23-09-2020 25-09-2020
6 Jul-20 27-09-2020 29-09-2020
7 Aug-20 01-10-2020 03-10-2020

Note 1: If the registered persons fail to furnish Form GSTR-3B returns for the tax periods according to the condition mentioned in the Table 1(a) and (b) above, but furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at Rs 500 per return, in case of any tax liability.

Note 2: For the taxpayers having an aggregate turnover of more than Rs 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.

2. Late Fee Relief to Normal Taxpayers filing Form GSTR-1:

S. No. Tax Period Due Date Waiver of late fee if return filed on or before
1 Mar-20 11-04-2020 10-07-2020
2 Apr-20 11-05-2020 24-07-2020
3 May-20 11-06-2020 28-07-2020
4 Jun-20 11-07-2020 05-08-2020
5 Quarterly taxpayers Jan to March 2020 30-04-2020 17-07-2020
6 Quarterly taxpayers April to June 2020 31-07-2020 03-08-2020

Note: –

1) If Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.

2) Late Fee Relief to Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020 vide Notification No. 52/2020 – Central Tax dated 24.06.2020:

S. No. Tax period Late Fees Waiver Date
1 July 2017 – January 2020 Nil if return did not have any tax liability When such return is filed between 01st day of July, 2020 to 30th day of September, 2020
2 July 2017 – January 2020 Rs 250 (CGST + SGST = Rs. 500) per return if return had a tax liability

Note: –

1) Normal Interest @18% p.a. applicable

4. Relief in Payment of Interest to Normal Taxpayers filing Form GSTR-3B:

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

S. No. Tax period Due date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
1 Feb-20 20-03-2020 04-04-2020 05-04-2020 to 24-06-2020 25-06-2020
2 Mar-20 20-04-2020 05-05-2020 06-05-2020 to 24-06-2020 25-06-2020
3 Apr-20 20-05-2020 04-06-2020 05-06-2020 to 24-06-2020 25-06-2020
4 May-20 27-06-2020 (extended date for filing) 27-06-2020 28-06-2020

Illustration of calculation of interest for taxpayers having aggregate turnover above Rs. 5 Cr.

The calculation of interest in respect of this class of registered persons for delayed filing of return for the month of March, 2020 (due date of filing being 20.04.2020) is as illustrated in the Table below:

S. No. Date of filing GSTR-3B No. of days of delay Interest
1 02-05-2020 12 Zero interest
2 20-05-2020 30 Zero interest for 15 days, thereafter interest rate @9% p.a. for 15 days
3 20-06-2020 61 Zero interest for 15 days, thereafter interest rate @9% p.a. for 46 days
4 24-06-2020 65 Zero interest for 15 days, thereafter interest rate @9% p.a. for 50 days
5 30-06-2020 71 Zero interest for 15 days, thereafter interest rate @9% p.a. for 50 days and interest rate @18% p.a. for 6 days

b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (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)

S. No. Tax period Due date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
1 Feb-20 22-03-2020 30-06-2020 01-07-2020 to 30-09-2020 01-10-2020
2 Mar-20 22-04-2020 03-07-2020 04-07-2020 to 30-09-2020 01-10-2020
3 Apr-20 22-05-2020 06-07-2020 07-07-2020 to 30-09-2020 01-10-2020
4 May-20 12-07-2020 (extended date for filing) 12-09-2020 13-09-2020 to 30-09-2020 01-10-2020
5 Jun-20 22-07-2020 23-09-2020 24-09-2020 to 30-09-2020 01-10-2020

c. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (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)

S. No. Tax period Due date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
1 Feb-20 24-03-2020 30-06-2020 01-07-2020 to 30-09-2020 01-10-2020
2 Mar-20 24-04-2020 05-07-2020 06-07-2020 to 30-09-2020 01-10-2020
3 Apr-20 24-05-2020 09-07-2020 10-07-2020 to 30-09-2020 01-10-2020
4 May-20 14-07-2020 (extended date for filing) 15-09-2020 16-09-2020 to 30-09-2020 01-10-2020
5 Jun-20 24-07-2020 25-09-2020 26-09-2020 to 30-09-2020 01-10-2020

Illustration of calculation of interest for taxpayers having aggregate turnover upto Rs. 5 Cr.

The calculation of interest in respect of this class of registered persons for delayed filing of return for the month of March, 2020 (for registered persons for whom the due date of filing was 22.04.2020) and June, 2020 (for registered persons for whom the due date of filing is 22.07.2020) is as illustrated in the Table below:

S. No. Tax Period Applicable rate of interest Date of filing GSTR-3B No. of days of delay Interest
1 Mar-20 Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 22-06-2020 61 Zero interest
2 22-09-2020 153 Zero interest for 72 days, thereafter interest rate @9% p.a. for 81 days
3 22-10-2020 183 Zero interest for 72 days, thereafter interest rate @9% p.a. for 89 days and interest rate @18% p.a. for 22 days
4 Jun-20 Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 28-08-2020 37 Zero interest
5 28-09-2020 68 Zero interest for 63 days, thereafter interest rate @9% p.a. for 5 days
6 28-10-2020 98 Zero interest for 63 days, thereafter interest rate @9% p.a. for 7 days and interest rate @18% p.a. for 28 days

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30, 34 & 35/2020 dated 03.04.2020 & 47/2020 dated 09.06.2020 & 55/2020 dated 27.06.2020.

5. Opt in for Composition in FY 2020-21

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

S. No. Form Tax period (FY) Extended Date
1 GST CMP-02 2020-21 30-06-2020
2 GST ITC-03 2019-20 (As on 31-3-2020) 31-07-2020

6. Compliances for Composition taxpayers:

S. No. Form Tax period Extended Date
1 GST CMP-08 Jan to March 2020 07-07-2020
2 GSTR-4 FY 2019-20 15-07-2020

7. NRTP, ISD, TDS & TCS taxpayers:

S. No. Form To be filed by Tax Period Due Date Extended Date
1 GSTR-5 Non-Resident Taxpayers (NRTP) March to July, 2020 20th of succeeding month 31-08-2020
2 GSTR-6 Input Service Distributors (ISD) March to July, 2020 13th of succeeding month 31-08-2020
3 GSTR-7 TDS deductors March to July, 2020 10th of succeeding month 31-08-2020
4 GSTR-8 TCS collectors March to July, 2020 10th of succeeding month 31-08-2020

8. Extension of validity period of EWB vide Notification No. 47/2020 – Central Tax dated 09.06.2020:

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 31st August, 2020.

Other Provisions

9. The Central Government hereby appoints the 30th day of June, 2020, as the date on which the provisions of sections 118, 125, 129 and 130 of the said Act, shall come into force vide vide Notification No. 49/2020 – Central Tax dated 24.06.2020

10. Rates of Composition Supplies vide Notification No. 50/2020 – Central Tax dated 24.06.2020 w.e.f 01.04.2020

S. No. Section under which composition levy is opted Category of registered persons Rate of tax (CGST) Rate of tax (SGST/UTGST)
1 Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government 0.50% 0.50%
2 Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 2.50% 2.50%
3 Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 0.50% 0.50%
4 Sub-section (2A) of section 1 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 3.00% 3.00%

11. Manner of calculating the period of thirty days for filing application for revocation of cancellation of registration vide Removal of Difficulty Order No. 01/2020-Central Tax dated 25.06.2020

The purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under

Section 29(2)(b) – a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

Section 29(2)(c) – any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months;

in the manner as provided in

Section 169(1)(c) – by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or

Section 169(1)(d) – by making it available on the common portal;

and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered: –

a) Date of service of the said cancellation order; or

b) 31st day of August, 2020.

12. Manner of furnishing of return or details of outward supplies by short messaging service facility

Now you can file your NIL GSTR-1 through SMS too. This facility has already been provided for NIL filing of GSTR-3B.

Please send SMS in the prescribed format to avail the facility of NIL filing of GSTR-1 and GSTR-3B through SMS.

NIL-filing-of-GSTR-1 through SMS

Disclaimer: This document has been compiled for private use. The contents of this documents are solely for informational purpose. It does not constitute any advertisement or sales promotion, nor does it constitute any professional advice. Reliance on the content of the document is the sole desire of the reader and it is advised that professional advice be taken before applying information as provided in the document. However, Authors does not provide any certification on accuracy, authenticity or completion of any or all parts of this document. If you are not the intended recipient of this document, please delete the same.

(Republished with Amendments)

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