Basis of the Honourable Finance Minister Smt Nirmala Sitharaman on 24th March 2020 press conference for relief measures on account of complete lockdown for 21 days under various statues. An ordinance was issued for the same on 31st March 2020, and notifications for GST were released on 3rd April 2020, and there are some changes between the announcements made and notified.

Notification No. 30/2020 – Central Tax Dated 3rd April 2020

The last date for opting out to composition scheme for regular taxpayers has been extended to facilitate the taxpayers due to the lockdown.

Sr.No Form Last date for filing
1 Form GST CMP – 02 30th June 2020
2 Form GST ITC – 03 31st July 2020

Notification No. 31/2020 – Central Tax Dated 3rd April 2020

The due dates for filing of GSTR – 3B have been notified for Feb, March, April, and May for various categories of taxpayers, along with exempting the interest and, in some cases at a lower rate.

This notification is a retrospective notification effective from 20th March 2020 as of Feb 2020s GSTR – 3B due date is 20th March 2020,

Sl. No Aggerate Turnover Interest Return Periods Due Date
1 Above Rs 5 during the previous financial year Interest is exempted for filing within 15 days of the due date and after that interest is levied at a lower rate of 9% Feb – April 2020 By 24th June 2020
2 Turnover between Rs 1.50 crores and Rs 5.00 Crores in the previous financial year Nil Feb and March 2020

April 2020

29th June 2020

30th June 2020

3 Turnover upto Rs 1.50 crores during the previous financial year Nil Feb – 2020

March – 2020

April – 2020

30th June 2020

3rd July 2020

6th July 2020

Notification No. 32/2020 – Central Tax Dated 3rd April 2020

For the taxpayers who file the returns within the due dates as mentioned in Notification No. 31/2020 – Central Tax Dated 3rd April 2020 are exempted from payment of the late fee. This also a retrospective notification and is effective from 20th March 2020.

Notification No. 33/2020 – Central Tax Dated 3rd April 2020

Late if exempted for all the taxpayers who are required to file GSTR – 1 for March to April 2020 by 30th June 2020.

Notification No. 34/2020 – Central Tax Dated 3rd April 2020

Relaxation is also given for the composition taxpayers for the filing of returns.

Sr.No Form Period Last date for filing
1 Form GST CMP – 08 1st January to 31st March 7th July 2020
2 Form GSTR – 4 1st April 2019 to 31st March 2020 15thJuly 2020

Notification No. 35/2020 – Central Tax Dated 3rd April 2020

This is also a retrospective notification and effective from 20th March 2020.

The validity of e-waybills,which are expiring between 20th March 2020 to 15th April 2020, it is deemed to extended up to 30th April 2020.

For any compliance or completion falling between 20th March 2020 and 29th June 2020 based on provisions of GST, the due date is extended up to 30th June 2020. This extension is applicable for the department (Authority, commission or tribunal or called by any name) in the following areas

  • Completion of any proceedings
  • Passing of any orders or notices
  • For any intimations, sanctions, approvals

For the taxpayers

  • Filing of an appeal
  • Reply
  • Application
  • Furnishing of any report or documents or statements or any other record

The above extension is not applicable for the following provisions

Input tax credit

The transition from composition to the regular scheme on breach of the threshold of composition scheme

  • Registration
  • Registration as a casual taxable person
  • For the issue of tax invoice, debit note or credit note
  • For filing of returns for outward supplies
  • For levy of late fee
  • For levy of interest on delayed payments
  • For arrest
  • Liability of partners of the firm to pay tax
  • For levy of penalties under certain offenses
  • For detention, search, seizure, and release of goods in transit
  • GSTR 3B except for Return of TDS deductor, input service distributor, Non-resident taxable person. These person can furnish a return for March 2020, April 2020 and May 2020 on or before 30.06.2020

Notification No. 36/2020 – Central Tax Dated 3rd April 2020

The due date for filing of GSTR – 3B for May 2020

Sr.No Condition Last date for filing
1 For taxpayers who are having aggregate turnover above Rs 5.00 crores during the previous financial year 27th June 2020
2 For taxpayers who are having aggregate turnover less than Rs 5.00 crores during the previous financial year having principal place of business in the states of

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands or Lakshadweep

12th July 2020
3 For taxpayers who are having an aggregated turnover less than Rs 5.00 crores during the previous financial year having principal place of business in the states of

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

14th July 2020

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