GST: Covid-19 Relief notifications dated 03/04/2020

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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.


Notification No.
Summary
36/2020-Central Tax

Due date for furnishing FORM GSTR-3B for the month of May, 2020 extended based on turnover in the preceding financial year
Turnover above 5Cr
All states
27/06/2020
Turnover up to 5Cr
1.Chhattisgarh
2.MP
3.Gujarat
4.Daman and Diu
5.Dadra and Nagar Haveli
6.Maharashtra
7.Karnataka
8.Goa
9. Lakshadweep
10. Kerala
11. Tamil Nadu
12. Puducherry
13.Andaman and Nicobar Islands
14. Telangana
15.Andhra Pradesh




12/07/2020
1.J&K
2.Himachal Pradesh
3. Punjab
4. Chandigarh
5. Uttarakhand
6. Haryana
7. Delhi
8. Rajasthan
9. UP
10.Bihar
11.Sikkim
12.Arunachal Pradesh
13. Nagaland
14. Manipur
15. Mizoram
16. Tripura
17. Meghalaya
18. Assam
19. West Bengal 
20. Jharkhand
21. Odisha





14/07/2020
35/2020-Central Tax

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.
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)
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
34/2020-Central Tax

Seeks to extend due date of furnishing FORM GST CMP-08 and FORM GSTR-4 for composition dealer
Quarterly statement (CMP-08) for Q4 of FY 2019-20 Extended Due date is 07/07/2020
Annual GSTR-4 for FY 2019-2020 Extended Due date is 15/07/2020 
[further extended to 31/08/2020 Read here]
33/2020-Central Tax

Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1
Mar-2020- May 2020
&
Q4 of FY 2019-20

No late fees if GSTR-1 filed on or before 30/06/2020
32/2020-Central Tax

(Applicable from the date 20/03/2020)

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
Turnover Criteria
Returns Periods
No Late fees if GSTR-3B filed
More than 5Cr
Feb-2020 to Apr 2020
on or before 24/06/2020

More than 1.5Cr and up to 5Cr
Feb-2020 & Mar-2020
on or before 29/06/2020
Apr-2020
on or before 30/06/2020

Up to 1.5 crores
Feb-2020
on or before 30/06/2020
Mar-2020
on or before 03/07/2020
Apr-2020
on or before 06/07/2020
31/2020-Central Tax

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
30/2020-Central Tax

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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