Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors amid Covid-19. Accordingly, Government has issued following notifications in order to provide relief to the GST taxpayers.
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Notification No.
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Summary
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36/2020-Central Tax
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Due date for
furnishing FORM GSTR-3B for the month of May, 2020 extended based on turnover in the preceding financial year |
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Turnover above 5Cr
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All states
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27/06/2020
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Turnover up to 5Cr
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1.Chhattisgarh
2.MP
3.Gujarat
4.Daman and Diu
5.Dadra and Nagar
Haveli
6.Maharashtra
7.Karnataka
8.Goa
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9. Lakshadweep
10. Kerala
11. Tamil Nadu
12. Puducherry
13.Andaman and Nicobar
Islands
14. Telangana
15.Andhra Pradesh
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12/07/2020 |
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1.J&K
2.Himachal Pradesh
3. Punjab
4. Chandigarh
5. Uttarakhand
6. Haryana
7. Delhi
8. Rajasthan
9. UP
10.Bihar
11.Sikkim
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12.Arunachal Pradesh
13. Nagaland
14. Manipur
15. Mizoram
16. Tripura
17. Meghalaya
18. Assam
19. West Bengal
20. Jharkhand
21. Odisha
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14/07/2020 |
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35/2020-Central Tax
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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. |
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Validity of E-way bills expiring during the period of 20/03/2020 to
15/04/2020 shall be extended till 30/04/2020 (Further extended till 30/06/2020 by Notification 47/2020 dated 09/06/2020)
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Due date for completion or compliance of any action under GST falling
between 20/03/2020-29/06/2020 shall be extended till 30/06/2020 |
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34/2020-Central Tax
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Seeks to extend due date of furnishing FORM GST CMP-08 and FORM GSTR-4
for composition dealer |
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Quarterly statement (CMP-08) for Q4 of FY 2019-20 Extended Due date is 07/07/2020
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Annual GSTR-4 for FY 2019-2020 Extended Due date is 15/07/2020
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33/2020-Central Tax
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Seeks to provide relief by conditional waiver of late fee
for delay in furnishing outward statement in FORM GSTR-1 |
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Mar-2020- May 2020
&
Q4 of FY 2019-20
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No late fees if GSTR-1 filed on or before 30/06/2020 |
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32/2020-Central Tax
(Applicable from the date 20/03/2020)
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Seeks to provide relief by conditional waiver of late fee
for delay in furnishing returns in FORM GSTR-3B, based on aggregate turnover in the preceding previous year |
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Turnover Criteria
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Returns Periods
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No Late fees if GSTR-3B
filed |
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More than 5Cr
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Feb-2020 to Apr 2020
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on or before 24/06/2020
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More than 1.5Cr and up to
5Cr |
Feb-2020 & Mar-2020
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on or before 29/06/2020
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Apr-2020
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on or before 30/06/2020
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Up to 1.5 crores
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Feb-2020
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on or before 30/06/2020
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Mar-2020
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on or before 03/07/2020
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Apr-2020
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on or before 06/07/2020
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31/2020-Central Tax
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Seeks to provide relief by conditional lowering of interest rate
for tax periods of February, 2020 to April, 2020. |
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30/2020-Central Tax
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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).
Time limit to opt for composition scheme extended to 30/06/2020
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