Relaxations under GST amidst COVID-19 Outbreak

1. Relaxation in the filing of GSTR 3B returns for the month of February 2020, March 2020 and April 2020

Particulars	Tax Period	Relaxation
If aggregate turnover during the preceding financial year is more than 5 crores	February 2020 March 2020 April 2020	20th of the Next Month (Meaning the due dates remain the same). However, the rate of interest will be Nil for first 15 days after the due date and thereafter it will be 9% p.a. if the return is furnished on or before 24th day of June 2020.(If the tax payer does not furnish his return by 24th June 2020 then interest will be at 18% p.a.) No late fee if GSTR3B is furnished by 24th June 2020
If aggregate turnover during the preceding financial year is more than 1.5 crores but up to 5 crores	February 2020 March 2020	29th June 2020 without interest and late fee
	April 2020	30th June 2020 without interest and late fee
If aggregate turnover during the preceding financial year is up to 1.5 crores	February 2020	30th June 2020 without interest and late fee
	March 2020	03rd July 2020 without interest and late fee
	April 2020	06th July 2020 without interest and late fee

2. Extension in the GSTR3B due dates for the month of May 2020

SI.No.	Particulars	Due Date
1	Aggregate turnover more than 5 crore in the previous financial year	27th June 2020
2	If the Aggregate turnover is upto Rs.5 crores in the previous financial year -Due dates are based on states/UT as follows:
	22 States/Union Territories Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	14th July 2020
	15 States/Union Territories Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	12th July 2020

Relaxations under GST amidst COVID-19 Outbreak

3. Relaxation in the filing of Form GSTR1

SI.No.	Tax Period	Due Date
1	February 2020	11th March 2020 (No due date extension)
2	March 2020 (Includes GSTR1 Quarter Ending March 2020) April 2020 May 2020	30th June 2020 without late fee

4. Availment of ITC as per Rule 36(4) shall be calculated cumulatively for the month of February, March, April, May, June, July, August,2020 and the return in Form GSTR 3B for the month of September 2020 shall be furnished with the cumulative adjustment of ITC as per the Rule 36(4) for the said months

[Rule 36 (4) -Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers in the GSTR2A of the recipient, shall not exceed 10 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers in the GSTR2A of the recipient]

5. Relaxations under composition scheme

• A regular taxpayer can opt for composition scheme for the F.Y.2020-21 on or before 30th June 2020
• CMP-08 for the quarter ended 31st March 2020 can be furnished by 07th July 2020
• GSTR-4 for the financial year 2019-20 can be furnished by 15th July 2020

6. Any other compliance under the GST law where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020 subject to certain exception specified in Notification No.35/2020

7. where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.