Conditional waiver of late fee for delay in furnishing FORM GSTR-1 for tax periods of February to May 2020

Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020

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.”.

https://cbic-gst.gov.in/pdf/central-tax/notfctn-33-central-tax-english-2020.pdf

Notification No. 30/2020 – Central Tax New Delhi, the 3rd April, 2020

In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following rules further to amend the Central Goods and
Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment)
Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication in
the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

rules), with effect from the 31st March, 2020, in sub-rule (3) of rule 3, the following proviso
shall be inserted, namely:-
“Provided that any registered person who opts to pay tax under section 10 for the
financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly
signed or verified through electronic verification code, on the common portal, either directly
or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June,
2020 and shall furnish the 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.”.
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:-
“Provided that the said condition shall apply cumulatively for the period February,
March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the
tax period September, 2020 shall be furnished with the cumulative adjustment of input tax
credit for the said months in accordance with the condition above.”.
[F. No. CBEC-20/06/04/2020-GST]

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-30-central-tax-english-2020.pdf

Notification No. 29/2020 – Central Tax  New Delhi, the 23rd March, 2020

(Note-The above notification further amended vide notification no.36/2020 dt 03.04.2020.Pls see the link at the bottom.)

Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020, on or before the twentieth day of the month succeeding such month:

Provided 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 months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:

Provided further 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 months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.

https://cbic-gst.gov.in/pdf/central-tax/notfctn-29-central-tax-english-2020.pdf

Link of Notification no.36/2020 dt 03.04.2020shown below.

https://cbic-gst.gov.in/pdf/central-tax/notfctn-36-central-tax-english-2020.pdf

http://gstcouncil.gov.in/sites/default/files/Notifications-dynamic/notfctn-28-central-tax-english-2020.pdf

GST Annual Return Filing last date extended.

For the FY 2017-18 the last date to file GST Annual Return is extended to 30/11/2019.

Please note that the last date to file Annual Return for the FY 2018-19 is 31/12/2019.

Also note that the last date for claiming ITC for the FY 2018-19 is 30/9/2019.

REGISTRATION PROCEDURE IN KERALA FLOOD CESS PAYMENT

Kerala Flood Cess has been implemented with effect from 01/08/2019. The tax payer’s who are liable to collect need to pay the Cess amount along with the return for the month of August 2019 and to be filed in September 2019.

No option is found provided as on date in GSTR-3B Return for the payment of Kerala Flood Cess. Hence, a separate module/ link has been developed for the above purpose. The Kerala Flood Cess payment link is provided in the website of Kerala State GST Department ” www.keralataxes.gov.in “. In order to file Kerala Flood Cess return {Form KFC- A}, the tax payers have to create user credentials to login to the Kerala Flood Cess Portal provided in the website. For this purpose the tax payer shall visit the above website { ” www.keralataxes.gov.in ” } and click on ” Kerala Flood Cess” link provide there.

Link

https://keralataxes.gov.in/wp-content/uploads/2019/04/GO-P-80-19_Kerala-Flood-Cess-Rules.pdf

GSTR-3B – July 2019 due date extended

As per CBIC Notification number 37/2019 dated 21/08/2019 the due date is extended to 22/08/2019  leaving relief for two days.

For flood affected districts in Kerala namely Malappuram, Idukki, Kozhikode, Wayanad the due date is extended to 20/09/2019.