{"id":30565,"date":"2020-04-08T18:44:12","date_gmt":"2020-04-08T13:14:12","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=30565"},"modified":"2021-02-18T16:01:03","modified_gmt":"2021-02-18T10:31:03","slug":"an-exhaustive-list-of-gst-notifications-issued-extension-of-due-dates","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/an-exhaustive-list-of-gst-notifications-issued-extension-of-due-dates\/","title":{"rendered":"An Exhaustive List of GST Notifications Issued: Extension of due dates"},"content":{"rendered":"

The Department of Revenue under the Ministry of Finance<\/em><\/strong>[1]<\/strong><\/a><\/sup> 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<\/strong>, the Government announced several measures with respect to the extension of due dates in GST<\/a><\/em><\/strong>. In this blog, all the recent GST notifications issued by the Government in the month of March and April 2020 have been summarized.<\/p>\n\n\n\n

The GST Notifications issued are mentioned below:<\/strong><\/p>\n\n\n\n

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

GST Notifications issued with Respect to Form GSTR-3B<\/h2>\n\n\n\n

The\nfollowing provisions have been inserted through the Notification No. 36\/2020 in\nForm GSTR-3B <\/p>\n\n\n\n