CBIC provides relaxations in due dates The Central Board
of Indirect Taxes and Customs (CBIC) has provided further relief to trade and
industry by providing certain relaxations in view of the ongoing pandemic. A
summary of notifications is provided below:
|
Topic |
Subject |
Notification No. |
|
GSTR-3B EVC |
Companies allowed to file GSTR-3B returns through
electronic verification code (EVC) till 30 June 2020 |
Notification 38/2020 – CT, Date 05.05.2020 |
|
Nil Return |
Nil returns can be submitted by SMS and the said return shall be
verified by OTP sent to the registered mobile number |
Notification 38/2020-CT, Date 05.05.2020 |
|
RP/IRP Registration |
Corporate Debtor who were not in default of filing GST returns prior
to the appointment of IRP/RP not required to follow the special procedure; New registration to be obtained within 30 days of
the appointment of the IRP/RP or by 30-06-2020, whichever is later. |
Notification 39/2020-CT, Date 05.05.2020 |
|
E-Way Bill |
The validity of e-way bills generated on or
before 24 March and expiring during 20 March to 15 April has been extended
till 31 May 2020 |
Notification 40/2020-CT, Date 05.05.2020 |
|
Annual Return i.e. in Form GSTR 9, 9A and GST9C |
Due date for filing Annual Return for FY 2018-19
extended upto 30 September 2020 |
Notification 41/2020-CT, Date 05.05.2020 |
|
Clarification on returns of J&K, Ladakh |
Due date extension for GSTR 3B November 2019 to March
2020 for taxpayers having principal place of business in the Union Territory
of Jammu and Kashmir and Union Territory of Ladakh |
Notification 42/2020-CT, Date 05.05.2020 |