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An Exhaustive List of GST Notifications Issued: Extension of due dates

The Department of Revenue under the Ministry of Finance^[1] issues notifications from time to time to keep the concerned people updated regarding changes made with regard to various compliance procedures, tax rates, and similar matters. Due to Covid-19, the Government announced several measures with respect to the extension of due dates in GST. In this blog, all the recent GST notifications issued by the Government in the month of March and April 2020 have been summarized.

The GST Notifications issued are mentioned below:

Notification Number	Date of Issue	Subject
36/2020-Central Tax	3rd April 2020	Extension of the due date for furnishing FORM GSTR-3B for supply made in the month of May 2020.
35/2020-Central Tax	3rd April 2020	Extension of due date for compliance during the period from “20 March 2020 to 29 June 2020 till 30 June 2020 and also to extend the validity of e-way bills.
34/2020-Central Tax	3rd April 2020	Extension of due date for furnishing FORM GST CMP-08 for the quarter ending  in March 2020 till 7 July 2020 and filing FORM GSTR-4 for Financial Year 2020-21 till 15 July 2020
33/2020-Central Tax	3rd April 2020	The relief provided for conditional waiver of late fee in case of delay in furnishing the outward statement in FORM GSTR-1 for tax periods of February 2020 to April 2020.
32/2020-Central Tax	3rd April 2020	The relief provided for conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February 2020 to April 2020.
31/2020-Central Tax	3rd April 2020	The interest rate for tax from February to April 2020 decreased.
30/2020-Central Tax	3rd April 2020	The fourth amendment of CGST Rules to allow the option of composition scheme for the financial year 2020-21 till June 30, 2020, and also to allow the cumulative application of condition prescribed in Rule 36(4).
29/2020-Central Tax	23rd March 2020	Seeks to recommend return in FORM GSTR-3B of CGST Rules, 2017 with the due dates for furnishing the said form for the months April, 2020 to September, 2020.
28/2020-Central Tax	23rd March, 2020	The due date for furnishing FORM GSTR-1 by registered persons having an aggregate turnover of more than Rs. 1.5 crore in the preceding financial year or the current financial year for each of the months from April, 2020 to September, 2020.
27/2020-Central Tax	23rd March, 2020	The due date is prescribed for furnishing FORM GSTR-1 for the quarters from April, 2020 to June, 2020 and also from July, 2020 to September, 2020 for registered persons having an aggregate turnover of up to Rs. 1.5 cores in the preceding financial year or the current financial year.
26/2020-Central Tax	23rd March, 2020	The due dates are extended for furnishing FORM GSTR-3B of the CGST Rules, 2017 for the months of July, 2019 to September, 2019 for registered persons whose principal registered place of business is in the previous State of Jammu and Kashmir, shall be furnished electronically through a common portal, on or before the 24th March, 2020.
25/2020-Central Tax	23rd March, 2020	The due dates for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons, whose principal place of business is in the previous State of Jammu and Kashmir on or before the 24th March, 2020.
24/2020-Central Tax	23rd March,2020	Extension of due date for furnishing FORM GSTR-1 for registered persons whose registered principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
23/2020-Central Tax	23rd March,2020	The due date for furnishing FORM GSTR-1 is extended for registered persons whose business is located in the previous State of Jammu and Kashmir, by the registered persons having an aggregate turnover of more than Rs, 1.5 crores in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
22/2020-Central Tax	23rd March, 2020	The due date for furnishing of FORM GSTR-1 for registered persons whose principal place of business is in the previous State of Jammu and Kashmir has been extended. The registered persons here must have an aggregate turnover of more than Rs. 1.5 crores in the previous financial year or the current financial year, for the month of October 2019 and November 2019 to February till 24th March, 2020.
21/2020-Central Tax	23rd March, 2020	The due date for filing of FORM GSTR-1 for registered persons having registered its business in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020.
20/2020-Central Tax	23rd March, 2020	The filing date of FORM GSTR-7 is extended for those taxpayers having registered their business in the erstwhile State of Jammu and Kashmir for July 2019 to October 2019 and November 2019 to February 2020
19/2020-Central Tax	23rd March, 2020	Seeks to specify the class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
18/2020-Central Tax	23rd March, 2020	An individual will have to undergo authentication of Aadhar number in order to get registration.
17/2020-Central Tax	23rd March, 2020	The classes of persons who shall be excluded from Aadhaar authentication are specified.
16/2020-Central Tax	23rd March, 2020	The third amendment 2020 to the CGST Rules, 2017
15/2020-Central Tax	23rd March, 2020	The time limit for filing of annual return which is explained under section 44 of the CGST Act is to be extended for the financial year 2018-2019 till 30 June, 2020.
14/2020-Central Tax	23rd March, 2020	A certain class of persons  who are registered to be exempted from capturing the dynamic QR code and the date for implementation of QR Code which is to be extended to 01.10.2020
13/2020-Central Tax	23rd March, 2020	A certain class of registered persons to be exempted from issuing e-invoices and also the date for implementation of e-invoicing is extended till 01.10.2020.
12/2020-Central Tax	23rd March, 2020	The requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers to be waived off for those who cannot opt to avail the option of special composition scheme under the notification No. 2/2019-Central Tax (Rate)
11/2020-Central Tax	23rd March, 2020	Seeks to provide a special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
10/2020-Central Tax	23rd March, 2020	Special procedures to be provided for taxpayers in Dadra and Nagar Haveli and Daman and Diu following the merger of the two UTs.
09/2020-Central Tax	16th March, 2020	The foreign airlines are exempted from furnishing the reconciliation Statement in FORM GSTR-9C

GST Notifications issued with Respect to Form GSTR-3B

The following provisions have been inserted through the Notification No. 36/2020 in Form GSTR-3B

• The taxpayers having an aggregate turnover of more than Rs. 5 crore in the preceding financial year filing return in form GSTR-3B for the month of May, 2020 shall file electronically through the common portal on or before 27^th June, 2020.
• The assesses having an aggregate turnover of up to Rs. 5 crore in the previous financial year, whose principal place of business located in the States of Chhattisgarh, Gujarat, Madhya Pradesh, Karnataka, Maharashtra, Kerala, Goa, Telangana, Tamil Nadu,  Andhra Pradesh, the UTs -Daman and Diu and Dadra and Nagar Haveli, Andaman and Nicobar Islands, Puducherry and Lakshadweep will furnish the return in FORM GSTR-3B electronically through a common portal on or before the 12^th July, 2020.
• The taxpayers whose aggregate turnover is up to Rs. 5 crores in the previous financial year and the location of the principal place of business is in the States of Himachal Pradesh, Uttarakhand, Punjab, Rajasthan, Haryana, Bihar, Uttar Pradesh, Sikkim, Nagaland, Arunachal Pradesh, Manipur, Tripura, Mizoram, Meghalaya, West Bengal, Assam, Jharkhand and Odisha, the UTs-  Jammu and Kashmir, Chandigarh, Ladakh, or Delhi. The return in Form GSTR-3B to be furnished electronically for the month of May, 2020 on or before the 14^th July, 2020.

Takeaway

• Assesses with an aggregate annual turnover of less than Rs. 5 Crore can file the GSTR-3B forms which are due in March, April and May, 2020 by the last week of June 2020. No interest or late fee or penalty will be charged.
• Others can file their returns which is due in March, April and May 2020 by the last week of June 2020, but they would be charged interest of 9 % per annum from 15 days after the due date (current interest rate is 18 % per annum). No late fee and penalty will be charged, if filed before/ by 30th June 2020.
• The date for opting for the composition scheme has been extended till the last week of June, 2020. Moreover, the last date for quarterly payments to be made till 31^st March, 2020 and also the filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020.
• As per the GST notifications issued, the due date for furnishing of GST annual returns of the year 2018-19, which is due on 31st March, 2020 has been extended till the last week of June 2020.
• The due date for issue of notice or notification or approval order or sanction order or filing of appeal or furnishing of return or statements or applications or reports or any other documents and the time period for any compliance Mentioned in the GST laws where the time limit is between 20^th March, 2020 to 29^th June, 2020 shall be extended to 30th June 2020.
• According to the GST notifications issued, all the necessary legal circulars and the legislative amendments to give effect to the aforesaid GST relief shall follow with the approval of the GST Council.