Relief to Registered Taxpayers in GST due to COVID-19 pandemic

Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Procedures by CBIC to supply relief to taxpayers in view of COVID-19 pandemic.

Interest liability for filing Type GSTR-3B

Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax duration Interest not payable, if submitted by Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2020 Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2020 Late charges waived if return submitted on or prior to
Feb, 2020 fourth April, 2020 fifth April, 2020 21 st March, 2020 24 th June, 2020
March, 2020 fifth May, 2020 sixth May, 2020 21 st April, 2020 24 th June, 2020
April, 2020 fourth June, 2020 fifth April, 2020 21 st May, 2020 24 th June, 2020
May, 2020 27 th June, 2020 (extended due date for filing)

Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax duration Interest not payable, if submitted by Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2020 Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2020 Late charges waived if return submitted on or prior to
Feb, 2020 29 th June, 2020 23 rd March, 2020 25 th March, 2020 29 th June, 2020
March, 2020 29 th June, 2020 23 rd April, 2020 25 th April, 2020 29 th June, 2020
April, 2020 30 th June, 2020 23 rd May, 2020 25 th May, 2020 30 th June, 2020

Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax duration Interest not payable, if submitted by Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2020 Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2020 Late costs waived if return submitted on or prior to
Feb, 2020 30 th June, 2020 23 rd March, 2020 25 th March, 2020 30 th June, 2020
March, 2020 3rd July, 2020 23 rd April, 2020 25 th April, 2020 3rd July, 2020
April, 2020 sixth July, 2020 23 rd May, 2020 25 th May, 2020 sixth July, 2020

Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Return Type, Kind Prolonged date and no late costs if return submitted on

or prior to

Principal business remains in State/UT of
Might, 2020 Group 1 States/UTs 12 th July, 2020 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
Might, 2020 Group 2 States/UTs 14 th July, 2020 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,.

Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Extension in Due dates of GSTR 5, GSTR 6, GSTR 7, GSTR 8

Return Type, Type To be submitted by Tax Duration Due Date Extended Date
GSTR-5 Non Citizen Taxpayers March, April & Might, 2020 20 th of being successful month 30 th June, 2020
GSTR-6 Input Service Distributors March, April & Might, 2020 13 th of prospering month 30 th June, 2020
GSTR-7 Tax Deductors at Source (TDS deductors) March, April & Might, 2020 10 th of prospering month 30 th June, 2020
GSTR-8 Tax Collectors at Source (TCS collectors) March, April & Might, 2020 10 th of being successful month 30 th June, 2020

Regular Taxpayers submitting Kind GSTR-1

Tax duration Due Date Waiver of late cost if return submitted on or prior to
March 2020 11042020 30062020
April 2020 11052020 30062020
May 2020 11062020 30062020
Quarterly taxpayers Jan to March 2020 30042020 30062020

Relief to Structure Taxpayers

Opt in for Structure in FY 2020-21– Typical Taxpayers dream to select Structure plan must not submit GSTR3B and GSTR 1 for any tax duration of FY 2020-21 from any of the GSTIN on the associated PAN.

Kind Tax duration (FY) Extended Date
GST CMP-02 2020-21 30062020
GST ITC-03 2019-20(As on 31 -3-2020) 31072020

Compliances for Structure taxpayers

Type Tax duration (FY) Extended Date
GST CMP-08 Jan to March 2020 07072020
GSTR-4 FY 2019-20 15072020

Extension of credibility duration of EWB

E-way expenses (EWB), whose expiration date lies in between 20 th March, 2020, and 15 th April, 2020, would likewise be considered to be legitimate till 30 th April, 2020.

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