Extension of GST Dates due to Lockdown

Waiver of Interest and Late fees for GSTR-3B and GSTR-1

RETURN	TURNOVER PRECEDING FY	TAX PERIOD	RATE OF INTEREST	LATE FEES	RETURN FILING DATE	REMARK
GSTR-3B	>5 CR	Feb-20	NIL	NIL	BY 04/04/2020
			9%	NIL	FROM 05/04/2020 TO 24/06/2020	Interest applicable from 05/04/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 24/06/2020	Interest and late fees applicable from 20/03/2020
GSTR-3B	>5 CR	Mar-20	NIL	NIL	05/05/2020
			9%	NIL	FROM 05/05/2020 TO 24/06/2020	Interest applicable from 05/05/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 24/06/2020	Interest  and late fees applicable from 20/04/2020
GSTR-3B	>5 CR	Apr-20	NIL	NIL	BY 04/06/2020
			9%	NIL	FROM 04/06/2020 TO 24/06/2020	Interest applicable from 04/06/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 24/06/2020	Interest and late fees applicable from 20/05/2020
GSTR-3B	> 1.5 CR TO <=5 CR	Feb-20	NIL	NIL	BY 29/06/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 29/06/2020	Interest  and late fees applicable from 20/03/2020
GSTR-3B	> 1.5 CR TO <=5 CR	Mar-20	NIL	NIL	BY 29/06/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 29/06/2020	Interest  and late fees applicable from 20/04/2020
GSTR-3B	> 1.5 CR TO <=5 CR	Apr-20	NIL	NIL	BY 30/06/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 30/06/2020	Interest and late fees applicable from 20/05/2020
GSTR-3B	<=1.5 CR	Feb-20	NIL	NIL	BY 30/06/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 30/06/2020	Interest  and late fees applicable from 30/06/2020
GSTR-3B	<=1.5 CR	Mar-20	NIL	NIL	BY 03/07/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 03/07/2020	Interest  and late fees applicable from 03/07/2020
GSTR-3B	<=1.5 CR	Apr-20	NIL	NIL	BY 06/07/2020
			18%	Rs. 20 / 50 (CGST+SGST)	AFTER 06/07/2020	Interest and late fees applicable from 06/07/2020
GSTR-1	NA	Mar-20	NA	NIL	BY 30/06/2020
				Rs. 20 / 50 (CGST+SGST)	AFTER 30/06/2020	Late fees applicable from 30/06/2020
GSTR-1	NA	Apr-20	NA	NIL	BY 30/06/2020
				Rs. 20 / 50 (CGST+SGST)	AFTER 30/06/2020	Late fees applicable from 30/06/2020
GSTR-1	NA	May-20	NA	NIL	BY 30/06/2020
				Rs. 20 / 50 (CGST+SGST)	AFTER 30/06/2020	Late fees applicable from 30/06/2020

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).

E-mail procedure for disposal of pending application of lower withholding of taxes of tax year 2019-20

Income-tax laws (ITL) empower the Tax Authority to give a certificate of lower withholding of taxes if the Tax Authority is satisfied that the total income of the recipient justifies withholding of taxes at any lower rates or no deduction of tax, as the case may be^[2]. For obtaining such certificate, the recipient of income is required to make an application before the Tax Authority in a prescribed form^[3] through TRACES portal^[4] with digital signature or electronic verification code. Central Board of Direct Taxes ^[5] (CBDT) is authorized to prescribe the conditions, procedure and mode under which an application can be made and conditions subject to which certificate may be granted to the recipient.

Indirect Tax Relief measures.

The CBIC vide Circular No. 136/06/2020- GST dated April 3, 2020 clarified various issues (Notification No. 30 to 35/2020 dated April 3, 2020) announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID- 19).