In the view of the outbreak of COVID-19 the FM had announced the extension of due dates to file GSTR-3B for the month of Feb, March, and April. The FM in her speech mentioned that the due dates will be extended in a staggered manner. The CBIC released notifications on the 3rd of April 2020 to give effect to relaxations announced by FM. The notification also gives clarity on the waiver of late fee on GSTR-3B and interest rates on delayed filing of GSTR-3B. Here is the official notification.
NOTIFICATION
New Delhi, the 3rd April, 2020
No. 31/2020–Central Tax
G.S.R. 231(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017–Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely:–
In the said notification, in the first paragraph, the following provisos shall be inserted, namely:–
―Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
TABLE
|
Sl. No. (1) |
Class of registered persons (2) |
Rate of Interest (3) |
Tax Period (4) |
Conditions (5) |
|
1. |
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year |
Nil for first 15 days from the due date, and 9 percent thereafter |
February, 2020, March, 2020 and April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
|
2. |
Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year |
Nil |
February, 2020 and March, 2020 |
If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 |
|
Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year |
Nil |
April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
|
|
3. |
Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year. |
Nil |
February, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
|
Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year |
Nil |
March, 2020 |
If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 |
|
|
April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. |
NOTIFICATION
New Delhi, the 3rd April, 2020
No. 36/2020–Central Tax
G.S.R. 236(E).—In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020–Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 212(E), dated the 23rd March, 2020, namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely:–
Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020:
Provided also 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 month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020.‖.
[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director
Note: The principal notification number 29/2020–Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
The notification also gives effect to the due date to file GSTR 1, GSTR 4, and Composition Scheme.
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