Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for filing GST Returns.
GST Compliance Relaxations:
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Filing of GSTR –3B
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Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| August, 2020 | 20th September, 2020 | – | – | – |
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Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group A)
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| Feb, 2020 | 22nd March, 2020 | 30th June, 2020 | 1st July to 30th Sept., 2020 | 1st Oct., 2020 |
| March, 2020 | 22nd April, 2020 | 3rd July, 2020 | 4th July to 30th Sept., 2020 | 1st Oct., 2020 |
| April, 2020 | 22nd May, 2020 | 6th July, 2020 | 7th July to 30th Sept., 2020 | 1st Oct., 2020 |
| May, 2020 | 12th July, 2020 (extended date for filing) | 12th Sept., 2020 | 13th Sept to 30th Sept., 2020 | 1st Oct., 2020 |
| June, 2020 | 22nd July, 2020 | 23rd Sept., 2020 | 24th Sept to 30th Sept., 2020 | 1st Oct., 2020 |
| July, 2020 | 22nd August, 2020 | 27th September, 2020 | 28 Sep-30 Sep 2020 | 01.10.2020 to till actual date of deposit of Tax |
| August, 2020 | 22nd September, 2020 | – | – | – |
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||||
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Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group B)
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| Feb, 2020 | 24th March, 2020 | 30th June, 2020 | 1st July to 30th Sept., 2020 | 1st Oct., 2020 |
| March, 2020 | 24th April, 2020 | 5th July, 2020 | 6th July to 30th Sept., 2020 | 1st Oct., 2020 |
| April, 2020 | 24th May, 2020 | 9th July, 2020 | 10th July to 30th Sept., 2020 | 1st Oct., 2020 |
| May, 2020 | 14th July, 2020 (extended date for filing) | 15th Sept., 2020 | 16th Sept to 30th Sept., 2020 | 1st Oct., 2020 |
| June, 2020 | 24th July, 2020 | 25th Sept., 2020 | 26th Sept to 30th Sept., 2020 | 1st Oct., 2020 |
| July, 2020 | 24th August, 2020 | 29th Sept., 2020 | 30th Sept., 2020 | 1st Oct., 2020 |
| August, 2020 | 24th September, 2020 | – | – | – |
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
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Late Fee Relief to Normal Taxpayers filing Form GSTR-3B
i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Late fees waived if return filed on or before |
| May, 2020 | 30th September, 2020
(Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter) |
| June, 2020 | |
| July, 2020 |
ii) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before (For Group A States)* | Late fees waived if return filed on or before (For Group B States)* |
| May, 2020 | 12th Sept., 2020 | 15th Sept., 2020 |
| June, 2020 | 23rd Sept., 2020 | 25th Sept., 2020 |
| July, 2020 | 27th Sept., 2020 | 29th Sept., 2020 |
| States | Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
Kindly note:
Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.
iii) Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| July to September, 2020
Quarterly return |
31.10.2020 | Taxxpayers having an aggregate turnover of Up to than Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return |
| Monthly return | 11.09.2020 | Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return |
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Compliances for Composition taxpayers
| Form No. | Compliance Particulars | Due Date (New)
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| GST CMP-08 | 2nd Quarter – July to September 2020 | 18.10.2020 |
| GSTR-4 | The yearly return for 2019-20 shall be required to be filed in Form GSTR 4
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31.10.2020 |
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Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.09.2020 |
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GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.09.2020 |
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GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.09.2020 |
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GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.09.2020 |
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GST Annual Returns:
| Form No. | Compliance Particulars | Due Date (New)
|
| GSTR-9A (2018-19) | Annual return | 30.09.2020 |
| GSTR-9 (2018-19) | Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. | 30.09.2020 |
| GSTR-9C (2018-19) | Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 5 crores. | 30.09.2020 |
- Key UPDATE(s):
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- The facility for filing a refund application for July 2017 has been restored on the portal. Inconvenience caused in the past is regretted
- Downloading document-wise details of Table 8A of Form GSTR-9
A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help the taxpayer in reconciling the values appearing in Table 8A of Form GSTR 9, thus facilitate filling the Form GSTR 9.
Steps to Download: To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.
For more info: Click Here
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- Provision for Aadhar Authentication in GST Registration
Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ).
For Link: Click Here
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- Letter of Undertaking (LUT): Due date for filing of LUT for the financial year 2020-21 is extended to 31st August 2020 as per Notification No. 55/2020 dated 27.06.2020.
- Amendment In Export Policy Of Ventilators:
Notification No.53 dated 24.03.2020 is amended to the extent that all ventilators including any artificial respiratory apparatus or oxygen therapy apparatus or any other breathing appliance/device are made “free” for export.
(Notification No.23/2015-2020 dated 04.08.2020)
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- GST Department has released the notification on Using Offline Tool to prepare Form GSTR-4 Annual Return by Composition Taxpayers
An EXCEL based offline tool has been provided on the GST portal for composition taxpayers to prepare their GSTR-4 Annual Return. (Click here for more info)
Click here for User Manual & FAQ: Click here
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- Functionality to file Revocation Application under Removal of Difficulty.
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file application for revocation of cancellation of registration once again.
Further, those taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.
Taxpayer is required to login and navigate to Services> Registration> Application for Revocation to file the application for revocation.
(Click here for more info.)
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GST UPDATES from 01.08.2020 to 31.08.2020:
| Sl. No.
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Notification(s) | Notification No. | Link(s) |
| 1.
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Seeks to make Tenth amendment (2020) to CGST Rules | 62/2020-Central Tax dated 20.08.2020 | |
| 2. | In exercise of the powers conferred by section 146 of the Delhi Goods and Services Tax Act 2017 03 of 2017 read with sub rule 4 of rule 48 of the Delhi Goods and Services Tax Rules 2017 | Gazette ID
SG-DL-E-21082020-221265 |
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| 3. | GST Revenue collection for July 2020 – ₹ 87,422 crore gross GST revenue collected in July |
Press Release ID: 1642870 |
LINK |
| 4. | ITC Statement Form GSTR-2B, made available on GST Portal for taxpayers | Notification no. 396 | LINK |
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5. |
Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 | 63/2020-Central Tax dated 25.08.2020 |
