GST update due to Coronavirus


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Due to COVID-19 six Notification has been issued on 03rd April 2020. In these notifications many reliefs like waiver of late fees, wavier of interest etc. has been provided to the taxpayers.
The due date for furnishing Form GSTR-3B for the month of February, March and April 2020 has not been extended through any of the notifications only relief has been provided for Interest and Late Fees.

Notification No. 31/2020 – Central Tax & Notification No. 32/2020 – Central Tax dated 03-04-2020 issued for providing relief in late fees & interest if GSTR-3B return for the month of February 2020, March 2020 & April 2020 filled on following dates:

https://cbic-gst.gov.in/pdf/central-tax/notfctn-31-central-tax-english-2020.pdf

https://cbic-gst.gov.in/pdf/central-tax/notfctn-32-central-tax-english-2020.pdf

Taxpayer Aggregate Turnover in the preceding FYTax PeriodCondition
(If GSTR-3B is furnished on or before)
Late Fees Relief TillInterest Relief Till
More than Rs. 5 croresFebruary, March, April 202024th June24th JuneNil for first 15 days from the due date, and 9 % thereafter
More than Rs. 1.5 crores and up to Rs. 5 croresa. February 2020
c. March 2020
b. April 2020
29th June
29th June
30th June
29th June
29th June
30th June
Nil
Nil
Nil
Upto Rs. 1.5 croresa. February 2020
b. March 2020
c. April 2020
30th June
3rd July
6th July
30th June
03th July
06th July
Nil
Nil
Nil

Notification No. 36/2020 – Central Tax dated 03-04-2020 has been issued for notify the new date for filing GSTR-3B return for the month of May 2020:

https://cbic-gst.gov.in/pdf/central-tax/notfctn-36-central-tax-english-2020.pdf

Taxpayer Aggregate Turnover in the preceding FYStateTax PeriodNew Date
More than Rs. 5 croresAll StatesMay27th June
More than Rs. 1.5 crores and up to Rs. 5 croresChhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or LakshadweepMay12th July
Upto Rs. 1.5 croresHimachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, Jammu and Kashmir, Ladakh, Chandigarh or DelhiMay14th July

Notification No. 33/2020 – Central Tax dated 03-04-2020 has been issued for providing relief in late fees to file GSTR-1 return for the month of March 2020, April 2020 & May 2020:

https://cbic-gst.gov.in/pdf/central-tax/notfctn-33-central-tax-english-2020.pdf

TaxpayerTax PeriodNew DateLate Fees Relief Till
Taxpayers file monthly returnMarch, April, May 202030th June 202030th June 2020
Taxpayer file quarterly returnQuarter Ending 31st March 202030th June 202030th June 2020

Notification No. 30/2020 – Central Tax & Notification No. 34/2020 – Central Tax dated 03-04-2020 has been issued for Composition dealer to file different type of Form which is as under:

https://cbic-gst.gov.in/pdf/central-tax/notfctn-30-central-tax-english-2020.pdf

https://cbic-gst.gov.in/pdf/central-tax/notfctn-34-central-tax-english-2020.pdf

FormTax PeriodNew Date
Form GST CMP-08 (Payment of self-assessed tax)Quarter ending 31st March 202007th July
Form GSTR-4 (Return)FY 2019-2015th July
Form GST CMP-02 (Intimation to opt composition scheme)FY 2020-2130th June
Form GST ITC-03FY 2020-2131th July

Other TaxpayerTax PeriodNew Date
ISD (GSTR-6)March, April & May 202030th June 2020
GST TDS (GSTR-7)March, April & May 202030th June 2020
GST TCS (GSTR-8)March, April & May 202030th June 2020

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