Relief to Registered Taxpayers in GST due to COVID-19 pandemic

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GST Updates, COVID
Table of Contents
1. Interest liability for filing Form GSTR-3B
2. Extension in Due dates of GSTR 5, GSTR 6, GSTR 7, GSTR 8
3. Normal Taxpayers filing Form GSTR-1
4. Relief to Composition Taxpayers
5. Compliances for Composition taxpayers
6. Extension of validity period of EWB

Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Measures by CBIC to provide relief to taxpayers in view of COVID-19 pandemic.

Interest liability for filing Form GSTR-3B

Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax periodInterest not payable, if filed byDate from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020Late fees waived if return filed on or before
Feb, 20204th April, 20205th April, 202021st March, 202024th June, 2020
March, 20205th May, 20206th May, 202021st April, 202024th June, 2020
April, 20204th June, 20205th April, 202021st May, 202024th June, 2020
May, 2020–––27th June, 2020 (extended due date for filing)

Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax periodInterest not payable, if filed byDate from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020Late fees waived if return filed on or before
Feb, 202029th June, 202023rd March, 202025th March, 202029th June, 2020
March, 202029th June, 202023rd April, 202025th April, 202029th June, 2020
April, 202030th June, 202023rd May, 202025th May, 202030th June, 2020

Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax periodInterest not payable, if filed byDate from which interest is payable@ 9% till date of filing, if filed by 24th June, 2020Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020Late fees waived if return filed on or before
Feb, 202030th June, 202023rd March, 202025th March, 202030th June, 2020
March, 20203rd July, 202023rd April, 202025th April, 20203rd July, 2020
April, 20206th July, 202023rd May, 202025th May, 20206th July, 2020

Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY 

Return Type, FormExtended date and no late fees if return filed on

 

or before

Principal place of business is in State/UT of
May, 2020 Group 1 States/UTs12th July, 2020Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs14th July, 2020Himachal 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

Extension in Due dates of GSTR 5, GSTR 6, GSTR 7, GSTR 8 

Return Type, FormTo be filed byTax PeriodDue DateExtended Date
GSTR-5Non Resident TaxpayersMarch, April & May, 202020th of succeeding month30th June, 2020
GSTR-6Input Service DistributorsMarch, April & May, 202013th of succeeding month30th June, 2020
GSTR-7Tax Deductors at Source (TDS deductors)March, April & May, 202010th of succeeding month30th June, 2020
GSTR-8Tax Collectors at Source (TCS collectors)March, April & May, 202010th of succeeding month30th June, 2020

Normal Taxpayers filing Form GSTR-1 

Tax periodDue DateWaiver of late fee if return filed on or before
March 202011.04.202030.06.2020
April 202011.05.202030.06.2020
May 202011.06.202030.06.2020
Quarterly taxpayers Jan to March 202030.04.202030.06.2020

Relief to Composition Taxpayers 

Opt in for Composition in FY 2020-21 – Normal Taxpayers wish to opt for Composition scheme should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

FormTax period (FY)Extended Date
GST CMP-022020-2130.06.2020
GST ITC-032019-20 (As on 31-3-2020)31.07.2020

Compliances for Composition taxpayers 

FormTax period (FY)Extended Date
GST CMP-08Jan to March 202007.07.2020
GSTR-4FY 2019-2015.07.2020

 Extension of validity period of EWB

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.

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