Extension of GSTR-9/9C, filing of GSTR-3B by EVC and other changes notified in GST

Rohit Kumar Singh , Last updated: 06 May 2020
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On 5th of May 2020, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual Return for the FY 2018-19.

Extension of annual return filing, filing of GSTR-3B by EVC and other changes notified in GST

S. No	Amendment Category	Notification No and Date	Summary of Notification	Effective from
1	CGST (Fifth Amendment) Rules, 2020 – Rule new proviso to 26(1)	38/2020 – Central Tax dated 5th May 20	Verification of GSTR 3B, by Companies registered under the Companies Act, 2013, during the period 21st April, 20 to 30th June, 20 through EVC	21st April, 2020
2	CGST (Fifth Amendment) Rules, 2020 – insertion of new Rule 67A	38/2020 – Central Tax dated 5th May 20	Furnishing of NIL GSTR 3B return by a Registered Person through SMS and verification by OTP on Registered Mobile Number	To be notified
3	E-Way Bills	40/2020 – Central Tax dated 5th May 20	E-Way Bills generated before 24th March and validity period expiring during 20th March to 15th April has been extended till 31st May, 2020	NA
4	Annual Return for FY 2018-19	41/2020 – Central Tax dated 5th May 20	Extension of time for furnishing Annual Return in Form GSTR 9 for FY 2018-19	30th September, 2020