Summary of GST compliance relief notifications issued by CBIC on 24th June 2020

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Government has notified various relief measures relating to statutory and regulatory compliance matters under Goods and Service Tax Act amid Covid-19. Accordingly, CBIC has issued following notifications in order to provide relief to the GST taxpayers on 24th June 2020

Notification 

Summary

54/2020-

Central Tax

Due date for furnishing FORM GSTR-3B for the month of August-2020 extended based on turnover in the preceding financial year

Turnover above 5Cr

All states

20/09/2020








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





01/10/2020

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






03/10/2020

53/2020-

Central Tax

Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.

Sr No

  Month/ Quarter          

Date 

1

March-2020 

10th July 2020

2

April-2020 

24th July 2020

3

May-2020 

28th July 2020

4

June-2020 

05th August 2020

5

Jan-March 2020 

17th July 2020 

6

Apr-June 2020 

03rd August 2020


52/2020

-Central Tax

Seeks to provide one-time amnesty by lowering/waiving of late fees for non-furnishing of FORM GSTR-3B from July, 2017 to January, 2020

Sr

Category 

Late fees 

1

Returns with tax liability  

Maximum late fees 500/- per month

2

Returns without tax liability 

Rs. 0/- (Zero) 

Condition: Have to file Pending returns between the period of July 1, 2020 to September 30,2020

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 July, 2020 [read here about waiver]

51/2020

Central Tax

Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

50/2020-

Central Tax

Seeks to make seventh amendment (2020) to CGST Rules.

49/2020-

Central Tax

Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

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