The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of:

-extension of date of filing of GST return

-To provide relief by conditional lowering of interest rate

-To provide relief by conditional waiver of late fee for delay in furnishing returns

-Extension of date of for filing of intimation for Composition levy scheme for the FY 2020-21 and to provide relaxation of restrictions given in rule 36(4) of CGST rule

-To extend the due date for various compliance, and assessment proceeding

-To extend the validity of e-way

Notification No. 30/2020- Central Tax dt. 03-04- 2020 Seeks to amend CGST Rules (Fourth Amendment) in order to

– allow opting Composition Scheme for FY 2020-21 till 30.06.2020

And

– To allow cumulative application of condition in rule 36(4).

Class of taxable Person Return Due Date
Registered person who opts to pay tax under section 10 i.e. composition levy FORM GST CMP-02 30th day of June, 2020
FORM GST ITC-03 31st day of July, 2020
“Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.
Notification No. 31/2020- Central Tax dt. 03-04- 2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. Class of taxable person

Aggregate turnover more than 5 Crores in preceding FY

Rate of interest

Nil for first 15 days from the due date, and 9 per cent thereafter

Tax period

February, 2020, March 2020, April, 2020

Condition

If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020

Class of taxable person Rate of intt. Tax period Condition of filing of return if Form GSTR-3B by
Aggregate turnover more than 1.5 Crores but less than 5 Crores in preceding FY Nil February , 2020,

March 2020

29th day of June, 2020
April 2020 30th day of June, 2020
Taxpayers having an aggregate turnover of up to rupees 1.5 Crores in the preceding financial year Nil February , 2020, 30th day of Jun, 2020
March 2020 3rd day of July, 2020
April, 2020 6th day of July, 2020
Notification No. 32/2020- Central Tax ,dt. 03-04- 2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. Class of registered persons Tax period Amount of late filing fees Due Date
Aggregate turnover more than 5 Crores in preceding FY February, 2020,

March, 2020 and

April, 2020

Nil 24th day of

June, 2020

Aggregate turnover more than 1.5 Crores but less than 5 Crores in preceding FY February, 2020 and

March, 2020

Nil 29th day of

June, 2020

April,

2020

Nil 30th day of

June, 2020

Taxpayers having an aggregate turnover of up to rupees 1.5 Crores in the preceding financial year February, 2020 Nil 30th day of June, 2020
March, 2020 Nil 3 rd day of July, 2020
April, 2020 Nil 6th day of July, 2020
Notification No. 33/2020- Central Tax ,dt. 03-04- 2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 Person opted for Frequency of return Due Date
Quarterly tax return

Monthly taxable person

Quarterly return

Qtr ending on March 31, 2020

30th day of June, 2020
Monthly return

March, 2020, April,

2020 and May, 2020

Notification No. 34/2020- Central Tax ,dt. 03-04- 2020 Seeks to extend due date of furnishing FORM GST CMP-08 (Qtrly. return for the payment of tax by Composition dealer) for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 (Annual return) for FY 2020-21 till 15.07.2020. Class of registered persons Return Tax period Due Date
Composition dealer Form GST  CMP- 08 quarter ending 31st March, 2020 7th day of July, 2020
Form GSTR- 4 Annual return for the financial year ending 31st March, 2020 15th day of

July, 2020

Notification No. 35/2020- Central Tax ,dt. 03-04- 2020 Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and

To extend validity of e- way bills.

Nature of compliance

 

Due Date
Where any time limit for completion or compliance of any action, by any authority which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020

– completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

– filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above.

 

30th day of

June, 2020

In respect of E-way bill, the validity of which is expiring during 20th day of March, 2020 to 15th day of April, 2020 30th day of

April, 2020

Notification No. 36/2020- Central Tax ,dt. 03-04- 2020 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. Class of registered persons Return Tax period Due Date
Aggregate turnover more than 5 Crores in preceding FY FORM GSTR-3B May, 2020 27th June, 2020
Aggregate turnover upto 5 Crores in preceding FY 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 Nicobar Islands or Lakshadweep FORM

GSTR-3B

May,

2020

12th day of

July, 2020

Aggregate turnover upto 5 Crores in preceding FY 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 day of

July, 2020

Disclaimer – The above information are for reference only and based on public domain namely CBIC.gov.in.

Relevant GST Notifications

Title Notification No. Date
CBIC extends due date for furnishing GSTR-3B for May 2020 Month Notification No. 36/2020-Central Tax 03/04/2020
CBIC extends Due date of GST compliance & validity of e-way bills Notification No. 35/2020-Central Tax 03/04/2020
Due date to furnish CMP-08 & GSTR-4 extended for March Quarter Notification No. 34/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-1 Notification No. 33/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-3B Notification No. 32/2020-Central Tax 03/04/2020
Lower GST interest Rate only on timely filing of FORM GSTR-3B Notification No. 31/2020-Central Tax 03/04/2020
GST Composition Scheme for FY 2020-21 can be opted till 30.06.2020 Notification No. 30/2020-Central Tax 03/04/2020

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