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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The CBIC has announced several important changes to GST procedures. Companies can now verify their GSTR-3B returns using Electronic Verification Code (EVC) for periods between 21st April and 30th June 2020. Additionally, filing a NIL GSTR-3B return via SMS is now possible. The validity of E-way bills generated before 24th March 2020 has been extended to 31st May 2020, and the deadline for filing the Annual Return for FY 2018-19 has been moved to 30th September 2020.

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.

GST Updates: Annual Return Filing Extended and GSTR-3B Changes

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

Disclaimer: The content of this document is for general information purpose only.

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FAQ :

Companies can now verify GSTR-3B returns using Electronic Verification Code (EVC) between 21st April and 30th June 2020. Also, a NIL GSTR-3B return can be filed via SMS.

The deadline for filing the Annual Return (Form GSTR-9) for the Financial Year 2018-19 has been extended to 30th September 2020.

E-way bills generated on or before 24th March 2020, whose validity would have expired between 20th March and 15th April 2020, are now extended until 31st May 2020.

Companies registered under the Companies Act, 2013, can use EVC for GSTR-3B verification for the period from 21st April 2020 to 30th June 2020.

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About the Author

Rohit Kumar Singh

Founder - TaxMarvel Consulting Services LLP

Rohit is a CA, CS and CMA and Gold Medalist Law Graduate. He has also passed DISA (ICAI). Rohit is Founder of TaxMarvel Consulting Services LLP (a niche consulting firm engaged in providing GST Services to Corporates and SMEs) He was earlier head ofGST Business (GST Suvidha Provider) for Karvy Data Management Servic ... Read more

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