EXTENSION OF GST RETURN FILING DATES FOR THE MONTHS OF FEB, MAR, APR AND MAY 2020 AND ALSO FOR THE QUARTER ENDED 31.3.2020 IN INDIA IN VIEW OF CORONA VIRUS DISEASE (COVID-19).
The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central Government has extended the GST return filing dates for the months of February, March, April and May 2020 in view of COVID-19.
The Central Government has notified that the late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in certain cases vide Notification No. 32/2020 dated 3.4.2020.
The Central Government has also extended the filing of option to pay tax under Composition Scheme and also extended the last date to file relevant returns and options.
In view of the spread of pandemic COVID-19 across many countries of the world including India, the Central Government, on the recommendations of the Council, has allowed extension of time to file GST returns with certain concessions like non-levy of late fees, reduced rate of interest for belated periods and penalty with certain conditions as shown below:
Type of GST Return
|
Period
|
Normal due date
|
Extended due date
|
Late fee
|
Interest
|
Penalty
| ||
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceeding financial year
Notification No.31/2020 CGST dt.3.4.2020
Notification No.36/2020 CGST dt.3.4.2020
| ||||||||
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
24.6.2020
24.6.2020
24.6.2020
27.6.2020
|
Waiver of Late fee if filed before 30.6.2020
As above
|
Nil for first 15 days from the due date and 9% thereafter
--
|
Applicable if not filed within the extended date
---
| ||
Taxpayers having an aggregate turnover of upto rupees 5 crores in the preceeding financial year
Notification No.31/2020 CGST dt. 3.4.2020
Notification No.36/2020 CGST dt.3.4.2020
| ||||||||
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
30.6.2020
03.7.2020
06.7.2020
12.7.2020
|
NIL
--
|
NIL if filed within the extended date
--
|
Applicable if not filed within the extended date
--
| ||
For taxpayers having an aggregate turnover of upto rupees five crores in the previous, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Damon and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Notification No.36/2020 CGST dt.3.4.2020
| ||||||||
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
22.3.2020
22.4.2020
22.5.2020
22.6.2020
|
30.6.2020
30.6.2020
30.6.2020
12.7.2020
|
Waiver of Late fee if filed before 30.6.2020
As applicable
|
---
|
---
| ||
For taxpayers having an aggregate turnover of upto rupees five crores in the previous financial year whose principal place of business is 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
Notification No.36/2020 CGST dt.3.4.2020
| ||||||||
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
24.3.2020
24.4.2020
24.5.2020
24.6.2020
|
30.6.2020
30.6.2020
30.6.2020
14.7.2020
|
Waiver of Late fee if filed before 30.6.2020
As applicable
|
---
|
---
| ||
Taxpayers having an aggregate turnover of more than rupees 1.5 crores in the preceeding financial year but not opted to pay tax on quarterly basis
Notification No.31/2020 CGST dt.3.4.2020
| ||||||||
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY
2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
29.6.2020
29.6.2020
30.6.2020
|
Waiver if filed before the extended date
|
NIL if filed within the extended date
|
Applicable if not filed within the extended date
| ||
Taxpayers having an aggregate turnover of upto rupees 1.5 crores in the preceeding financial year
| ||||||||
FORM GSTR-1
|
FEB 2020
MAR 2020
APR 2020
|
11.3.2020
11.4.2020
11.5.2020
|
30.6.2020
03.7.2020
06.7.2020
|
Waiver if filed before 30.6.2020
|
NIL if filed within the extended date
|
Applicable if not filed within the extended date
| ||
Composition Opted Persons whose aggregate turnover in a Financial Year is below rupees 1.5 crores and opted for composition tax payment option
Notification No.34/2020 CGST dt.3.4.2020
| ||||||||
The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020
Notification No.33/2020 CGST dated 3.4.2020
Notification No.34/2020 CGST dated 3.4.2020 | ||||||||
FORM GST CMP-08
FORM GSTR-4
|
JAN – MAR
2019-2020
|
18.4.2020
30.4.2020
|
7.7.2020
15.7.2020
|
---
|
---
|
---
| ||
Electronically filing of intimation in FORM GST CMP-01 for the financial year 2020-21 extended upto 30.6.2020 and they shall furnish statement in FORM GST ITC-03 in accordance with the provisions of sub-rule(4) of rule 44 upto the 31st day of July 2020 vide Notification No.30/2020 CGST dated 3.4.2020
| ||||||||
The relevant Notifications are given below for ready reference:
[To be published in the Gazette of IndAia, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 31/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely:–
In the said notification, in the first paragraph, the following provisos shall be inserted, namely: –
“Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
Table
S.
No. (1)
|
Class of registered
persons
(2)
|
Rate of interest
(3)
|
Tax period
(4)
|
Condition
(5)
|
1.
|
Taxpayers having an
aggregate turnover of more than rupees 5 crores in the
|
Nil for first 15
days from the due date, and 9
|
February,
2020, March
2020, April,
|
If return in FORM
GSTR-3B is furnished on or
|
preceding financial year
|
per cent
thereafter
|
2020
|
before the 24th day
of June, 2020
| |
2
|
Taxpayers having an
aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year
|
Nil
|
February,
2020, March,
2020
|
If return in FORM
GSTR-3B is furnished on or before the 29th day of June, 2020
|
April, 2020
|
If return in FORM
GSTR-3B is furnished on or before the 30th day of June, 2020
| |||
3.
|
Taxpayers having an
aggregate turnover of up to rupees 1.5 crores in the preceding financial year
|
Nil
|
February,
2020
|
If return in FORM
GSTR-3B is furnished on or before the 30th day of June, 2020
|
March, 2020
|
If return in FORM
GSTR-3B is furnished on or before the 3rd day of July, 2020
| |||
April, 2020
|
If return in FORM
GSTR-3B is furnished on or before the 6th day ofJuly, 2020.”.
|
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification number 13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.661(E), dated the 28th June, 2017.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 32/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said
Table, namely:--.
Table
S. No.
(1)
|
Class of registered persons
(2)
|
Tax period
(3)
|
Condition
(4)
|
1.
|
Taxpayers having an aggregate
turnover of more than rupees 5crores in the preceding financial year
|
February, 2020,
March, 2020 and
April, 2020
|
If return in FORM GSTR-
3B is furnished on or before the 24th day of June,
2020
|
2
|
Taxpayers having an aggregate
|
February, 2020
|
If return in FORM GSTR-
|
turnover of more than rupees 1.5
crores and up to rupees five crores in the preceding financial year
|
and March, 2020
|
3B is furnished on or
before the 29th day of June,
2020
| |
April, 2020
|
If return in FORM GSTR-
3B is furnished on or before the 30th day of June,
2020
| ||
3.
|
Taxpayers having an aggregate
turnover of up to rupees 1.5 crores in the preceding financial year
|
February, 2020
|
If return in FORM GSTR-
3B is furnished on or before the 30th day of June,
2020
|
March, 2020
|
If return in FORM GSTR-
3B is furnished on or before the 3rd day of July,
2020
| ||
April, 2020
|
If return in FORM GSTR-
3B is furnished on or before the 6th day of July,
2020.”.
|
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 33/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–
In the said notification, after the third proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 4/2018– Central Tax, dated the 23rd January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January,2018 and was last amended by notification No.
4/2020- Central Tax, dated the 10th January, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 26(E) dated the 10th January, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.”;
(ii) in the third paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019 and was subsequently amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 36/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.
212 (E), dated the 23rd March, 2020, namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is 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, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five
crore rupees in the previous financial year, whose principal place of business is 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, the return in FORM GSTR-3B of the said rules for the month of May,
2020 shall be furnished electronically through the common portal, on or before the 14th day
of July, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification number 29/2020 – Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E), dated the 23rd March, 2020.
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