Adv. Dr.

Arvind Singh Chawla

Relaxation in Indirect tax Provisions-Covid-19 Effect

[GST-XX-10-Apr-20]

To boost the economy amidst current coronavirus pandemic, various relief measures
are taken at all fronts including taxation. Relaxation in compliances is granted by way
of issuance of various notifications and promulgation of The Taxation and Other Laws
(Relaxation Of Certain Provisions) Ordinance, 2020 dated 31-Mar-20.

1. GST returns: Due date for discharging tax liability or filing returns is NOT
extended; however compliances are deferred to a future date, beyond which
interest/late fees will be computed from due date itself.

GSTR-1- Filing of return for outward supply

Deferment
Month/Quarter Due Date date Late fees on return filed
Mar-20 11-Apr-20
Apr-20 11-May-20 Till Deferment date: NIL.
May-20 11-Jun-20 30-Jun-20 After deferment:
Computed from Due date
Jan-20 to Mar-20 (Quarter 30-Apr-20

GSTR-3B - Aggregate Turnover > 5 Cr. in preceding financial year

Interest for return filed
Within
15 days Till After
Deferment Late fees on of due Deferment Deferment
Month Due Date date return filed date date date
Till Deferment
Feb-20 20-Mar-20 24-Jun-20
date : NIL. Int @ 18%
Int @ 9%
Mar-20 20-Apr-20 24-Jun-20 After No from due
from due
Deferment: interest date till
date
Computed from Payt.
Apr-20 20-May-20 24-Jun-20 Due date
May-20 27-Jun-20

arvind@gstadvisory.com 94253-15669
3-G, Block-C, IV Floor, BCM City, Navlakha Square, Indore , MP
 Adv. Dr.Arvind Singh Chawla

GSTR-3B - Aggregate Turnover 1.50 Cr. to 5 Cr. in preceding financial year

Interest for return filed
Till After
Deferment Late fees on Deferment Deferme
Month Due Date date return filed date nt date
Feb-20 22-Mar-20 29-Jun-20 Till Deferment
Int @
Mar-20 22-Apr-20 29-Jun-20 date : NIL. 18%
After
No interest from due
Deferment:
date till
Computed from
Payt
Apr-20 22-May-20 30-Jun-20 Due date
May-20 12-Jul-20
Note- for certain states (Xl. MP &CG) , due dates are 24-Mar/24-Apr/24-May and 14-Jul
respectively.

GSTR-3B - Aggregate Turnover upto 1.50 Cr. in preceding financial year

Interest for return
filed
Till After
Defermen Defermen Deferme
Month Due Date t date Late fees t date nt date
Feb-20 22-Mar-20 30-Jun-20 Till Deferment date : Int @
Mar-20 22-Apr-20 03-Jul-20 NIL. No
18%
After Deferment: from due
interest
Computed from Due date till
Apr-20 22-May-20 06-Jul-20 date Payt
May-20 12-Jul-20
Note- for certain states (Xl. MP &CG) , due dates are 24-Mar/24-Apr/24-May and 14-Jul
respectively

 Preceding financial year: 2018-19 for Feb-20 & Mar-20; 2019-20 for Apr-20
return
 Annual Return for 2018-19, Returns / statement by ISD,TDS deductors , TCS
collectors, non-resident persons-for Mar-20 to May-20- can be filed till 30-Jun-20
 Aggregate turnover means, value of all supplies, under same PAN, all across India
ie. Taxable + Supplies + Non Taxable +Exports+ Inter State Supplies

arvind@gstadvisory.com 94253-15669
3-G, Block-C, IV Floor, BCM City, Navlakha Square, Indore , MP
 Adv. Dr.Arvind Singh Chawla
2. 10% ITC restriction: Restriction of availing credit u/r 36(4)- maximum upto
10% of the credit available in invoices uploaded by supplier- adjustment deferred for
the period-Feb-20 to Aug-20- Cumulative effect to be given in Sep-20 GSTR-3B.

3. Composition
Particulars Form Relaxed Till
Option to exercise composition
scheme for FY 2020-21 GST CMP-02 30-Jun-20
Furnishing statement GST ITC-03 31-Jul-20
Payment of self assessed tax for Q4
(Jan-20 to Mar-20) CMP-08 07-Jul-20
Return for FY-19-20 GSTR-4 15-Jul-20

4. E-Way Bill: E-Way Bill expiring between 20-Mar to 15-Apr, validity increased
upto 30-Apr-20.

5. Force Majeure [Act of God]: Section 168A inserted in CGST Act- to extend
time limit for actions not complied because of force majeure- meaning case of war,
epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by
nature or otherwise effecting the implementation of any of the provisions of the Act.

6. Order/ Appeal Etc. Compliances: Except for certain provisions pertaining

to Excise, Customs and Service tax; Compliances are relaxed as below:

Nature Due between Extended to

Completion of any proceeding, Issuance of any
order, notice, intimation etc. by whatever 20-Mar-20 to
name called, by any authority, commission, 29-Jun-20 30-Jun-20 or
tribunal, by whatever name called or any period as
Filing appeal, reply, furnishing of any report, for any period notified
document, return or statement by whatever after 29-Jun-20
name called

arvind@gstadvisory.com 94253-15669
3-G, Block-C, IV Floor, BCM City, Navlakha Square, Indore , MP
 Adv. Dr.Arvind Singh Chawla

7. Sabka Vishwas Scheme

Activity Present Time Line Extended to
Estimate to Declarant Within 30 days of receipt of
(SVLDRS-2) declaration upto 01-May-20
Statement for Amount Issuance within 60 days of
Payable (SVLDRS-3) receipt of declaration
upto 31-May-20
Payment of tax within 30 days of issue of
statement (SVLDRS-3)
Upto 30-Jun-20

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arvind@gstadvisory.com 94253-15669
3-G, Block-C, IV Floor, BCM City, Navlakha Square, Indore , MP