GST Latest notifications issued on 9th June 2020

CA Pooja Mehra | Last updated: 10 June 2020

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On 9th June 2020, the Central Government issued three significant GST notifications. These updates include an extension for tax filings for businesses in the merged Union Territory of Daman and Diu and Dadra and Nagar Haveli until 31st July 2020. Additionally, the time limit for issuing orders on refund claims, where the deadline falls between 20th March and 29th June 2020, has been extended. Finally, e-way bills generated before 24th March 2020, and expiring on or after 20th March 2020, are now considered valid until 30th June 2020.

Central Government has issued 3 Notification on 9th June 2020. Details, explanations, and impact of all these Notifications been summarised precisely herein

Notification No. 45/2020 Central Tax w.e.f. 31-05-2020

The central government has amended notification number.10/2020 – Central tax dated 21st March 2020 by substituting the 31st day of May 2020 mentioned in the first paragraph by the 31st day of July 2020 in the said notification.

GST Notifications 9th June 2020: Latest Updates

Impact of this notification is as follows:

Those persons whose principal place of business or place of business was in the erstwhile Union Territory of Daman and Diu or in the erstwhile Union Territory of Dadra and Nagar Haveli till the 26th January 2020 & in the merged union territory of Daman and Diu and Dadra and Nagar Haveli from the 27th January 2020 onwards, shall follow the following special procedure till 31st May 2020 31st July 2020 as mentioned below:

• Tax period has been specified for filing return are as follows:
a) January 2020: 1st January 2020 to 25th January 2020
b) February,2020: 26th January 2020 to 20th January 2020

• Irrespective of tax charged in invoices or in other documents raised from 26th January 2020 till the transition date, pay applicable tax in return.

• An option has been provided to transfer ITC from erstwhile union territory to new union territory after filing the return for the month of Jan 2020.

Notification No. 46/2020 Central Tax w.e.f. 20-03-2020

Government hereby notifies that in the case where a notice has been issued for rejection of refund claim, in full or in part & where the time limit for issuance of order (i.e. 60 days From receipt of application) falls during the period From 20th March 2020 to 29th June 2020 in such cases the time limit for issuance of said order shall be extended to 15 days after receipt of reply of notice from the registered person or 30th June 2020, whichever is later.

In simple words, If refund order date falls between 20th March to 29th June 2020 in that case refund order can be issued within 75 days (i.e. 60 + 15 Days) of receipt of reply of notice or 30th June 2020, whichever is later.

Notification No. 47/2020 Central Tax w.e.f. 31-05-2020

E-way bills generated on or before 24th March 2020 & whose validity has expired on or after 20th March 2020, shall be deemed to valid till 30th June 2020.