IndiaGST - Relaxation in Due Dates

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:  




Notification No.


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