Notifications and Circular w.r.t. relief measures announced in view of COVID -19

This is to inform you that the Government of India has issued certain notifications and circular on 03^rd April 2020 in order to give effect to relief measures announced on 24^th March 2020, in view of spread of Novel Corona Virus (COVID -19).

In this regard, some of the key changes are mentioned below for your quick reference:

Notification No.	Description
30/2020 - Central Tax	·         Taxpayers opting for composition scheme for FY 2020-21 shall file FORM CMP-02 till 30th June 2020 and FORM ITC-03 till 31st July 2020 (w.e.f. 31st March 2020) ·         Condition for provisional ITC provided in rule 36(4) shall be applied cumulatively for the period from February 2020 to August 2020 and adjustment for the same would be furnished in Form GSTR-3B of September 2020
31/2020 - Central Tax (w.e.f. 20th March 2020)	Below mentioned interest rate to apply, if Form GSTR-3B is filed by the specified date- Turnover of taxpayer in previous FY Form GSTR-3B for following period/s Specified date Interest Rate Exceeding INR 5 crore February 2020 to April 2020 24th June 2020 Nil for first 15 days from the original due date* and 9% p.a. thereafter Exceeding INR 1.5 crore & up to INR 5 crore February, March 2020 29th June 2020 Nil rate of interest April 2020 30th June 2020 Nil rate of interest Up to INR 1.5 crore February 2020 30th June 2020 Nil rate of interest March 2020 3rd July 2020 Nil rate of interest April 2020 6th July 2020 Nil rate of interest * Original due date means 20th day of the month succeeding such month
32/2020 - Central Tax (w.e.f. 20th March 2020)	Waiver of late fee for delay in furnishing FORM GSTR-3B for period from February 2020 to April 2020, if the same is furnished by dates specified above
33/2020 - Central Tax	Waiver of late fee for delay in furnishing FORM GSTR-1 for period from March 2020 to May 2020 and for quarter ending 31st March 2020, if the same is furnished on or before 30th June 2020
34/2020 - Central Tax	·         Extension of due date for FORM CMP-08 (containing details of payment of self-assessed tax) for quarter ending 31st  March 2020, till 07th July 2020 ·         Extension of due date for FORM GSTR-4 for FY 2019-20 till 15th July 2020
35/2020 - Central Tax (w.e.f. 20th March 2020)	·         Due date for compliance or completion of any action by any authority or person, which falls during the period from 20th March 2020 to 29th June 2020 has been extended to 30th June 2020. ·         Exceptions for provisions relating to time & value of supply, procedure for registration, registration for casual taxable person & non-resident taxable person, tax invoice, power to arrest, liability of partners of firm to pay, penalty for certain offences, inspection of goods in movement (extent of e-way bill) and detention, seizure & release of goods & conveyances in transit.
­36/2020 – Central Tax	Extension of due date for Form GSTR-3B for May 2020 - Turnover of taxpayer in previous FY Principal place of business Extended due date More than INR 5 crores Any state 27th June 2020 Up to INR 5 crores Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,  Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep 12th July 2020 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, Jammu and Kashmir, Ladakh, Chandigarh or Delhi 14th July 2020

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Further, Government has provided various clarifications w.r.t above notifications vide Circular No. 136/06/2020-GST dated 03^rd April 2020:

S.No.	Issue	Clarification
1.	Measures specifically taken for taxpayers opting to pay tax u/s 10 of CGST Act or under  NN 02/2019– Central Tax (Rate)  dated 07th March 2019	·         FORM GST CMP-08 for quarter ending 31st  March 2020 to be furnished by 07th July 2020 ·         FORM GSTR-4 for FY 2019-20 to be furnished by 15th July 2020 ·         For FY 2020-21, FORM CMP-02 to be filed till 30th June 2020 and FORM ITC-03 till 31st July 2020
2.	Whether due date for FORM GSTR-3B for February, March and April 2020 has been extended.	·         Due dates for FORM GSTR-3B for specified months has not been extended through any notifications. However, lower rate of interest to apply subject to certain conditions ·         Late fees for delay in furnishing FORM GSTR-3B for specified months has also been waived subject to certain conditions
3.	Conditions for availing reduced rate of interest for February, March and April 2020 for taxpayers having aggregate turnover in previous FY exceeding INR 5 Crore	·         Reduced rate of interest to apply, if FORM GSTR-3B is furnished by 24th June 2020 ·         Interest at 18% p.a to be payable from original due date, if GSTR-3B is not furnished by 24th June 2020 along with levy of regular late fee for such delay and penalty
4.	Procedure to calculate interest for late payment of tax for February, March and April 2020 for taxpayers having aggregate turnover in previous FY exceeding INR 5 Crore	Calculation of interest for delayed filing of return for March 2020 (original due date being 20th April 2020) has been illustrated below: S. No. Date of filling No of days of delay Condition fulfilled or not Interest 1. 02nd May 2020 11 Yes Zero interest 2. 20th May 2020 30 Yes Zero interest for 15 days + interest rate @9% p.a. for 15 days 3. 20th June 2020 61 Yes Zero interest for 15 days + interest rate @9% p.a. for 46 days 4. 24th June 2020 65 Yes Zero interest for 15 days + interest rate @9% p.a. for 50 days 5. 30th June 2020 71 No Interest rate @18% p.a. for 71 days (i.e. no benefit of reduced interest)
5.	Conditions for availing NIL rate of interest for February, March and April 2020, for taxpayers having aggregate turnover in previous FY up to INR 5 Crore	·         NIL rate of interest if FORM GSTR-3B is furnished by date specified in NN 31/2020-CT ·         Interest at 18% p.a. to be payable from original due date, if return not furnished by specified along with levy of regular late fee for such delay and penalty
6.	Whether due date for FORM GSTR-1 has been extended for  February, March and April 2020	Late fee for delay in furnishing FORM GSTR-1 for the period from March 2020 to May 2020 and quarter ending 31st March 2020 has been waived, if same is furnished on or before 30th June 2020.
7.	Whether restriction under rule 36(4) of CGST Rules would apply during the lockdown period.	Condition for provisional ITC provided in rule 36(4) shall be applied cumulatively for the period from February 2020 to August 2020 and adjustment for the same would be furnished in Form GSTR-3B of September 2020
8.	Status of e-way bills expiring during the lockdown period	Validity of e-way expiring during the period from 20th March 2020 to 15th April 2020 has been extended till 30th April 2020
9.	Measures specifically taken for taxpayers required to deduct tax at source, Input Service Distributors & Non-resident Taxable persons	Vide NN 35/2020-CT dated 03rd April 2020, said class of taxpayers have been allowed to furnish respective returns for March 2020 to May 2020 on or before 30th June 2020
10.	Measures specifically taken for taxpayers required to collect tax at source	Vide NN 35/2020-CT dated 03rd April 2020, said class of taxpayers have been allowed to furnish statement specified in section 52 for   March 2020 to May 2020 on or before 30th June 2020
11.	Clarity on time limit for compliances of GST provisions falling during the lock-down period	Vide NN 35/2020-CT dated 03rd April 2020, any time limit for completion or compliance of any action which falls during the period from 20th March 2020 to 29th June 2020 has been extended to 30th June 2020