Document text
Circular No. 136/06/2020-GST
Page 1 of 5
CBEC-20/06/04-2020 -GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, dated the 3rd April, 2020
To
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Subject: Clarification in respect of various measures announced by the Government for
providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) -
Reg.
The spread of Novel Corona Virus (COVID-19) across many countries of the world,
including India, has caused immense loss to the lives of people and resultantly impacted the
trade and industry. In view of the emergent situation and challenges faced by taxpayers in
meeting the compliance requirements under various provisions of the Central Goods and
Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), Government has
announced various relief measures relating to statutory and regulatory compliance matters
across sectors.
2.
Government has issued following notifications in order to provide relief to the
taxpayers:
S.
No.
Notification
Remarks
1.
Notification
No.
30/2020-
Central
Tax,
dated
03.04.2020
Amendment in the CGST Rules so as to allow taxpayers opting
for the Composition Scheme for the financial year 2020-21 to
file their option in FORM CMP-02 till 30th June, 2020 and to
allow cumulative application of the condition in rule 36(4) for
the months of February, 2020 to August, 2020 in the return for
tax period of September, 2020.
2.
Notification
No.
31/2020-
Central
Tax,
dated
03.04.2020
A lower rate of interest of NIL for first 15 days after the due
date of filing return in FORM GSTR-3B and @ 9% thereafter
is notified for those registered persons having aggregate
turnover above Rs. 5 Crore and NIL rate of interest is notified
for those registered persons having aggregate turnover below
Rs. 5 Crore in the preceding financial year, for the tax periods
of February, 2020 to April, 2020. This lower rate of interest
shall be subject to condition that due tax is paid by filing return
in FORM GSTR-3B by the date(s) as specified in the
Notification.
Circular No. 136/06/2020-GST
Page 2 of 5
3.
Notification
No.
32/2020-
Central
Tax,
dated
03.04.2020
Notification under section 128 of CGST Act for waiver of late
fee for delay in furnishing returns in FORM GSTR-3B for the
tax periods of February, 2020 to April, 2020 provided the return
in FORM GSTR-3B by the date as specified in the Notification.
4.
Notification
No.
33/2020-
Central
Tax,
dated
03.04.2020
Notification under section 128 of CGST Act for waiver of late
fee for delay in furnishing the statement of outward supplies in
FORM GSTR-1 for taxpayers for the tax periods March, 2020
to May, 2020 and for quarter ending 31st March 2020 if the same
are furnished on or before 30th day of June, 2020.
5.
Notification
No.
34/2020-
Central
Tax,
dated
03.04.2020
Extension of due date of furnishing statement, containing the
details of payment of self-assessed tax in FORM GST CMP-
08 for the quarter ending 31st March, 2020 till the 7th day of July,
2020 and filing FORM GSTR-4 for the financial year ending
31st March, 2020 till the 15th day of July, 2020.
6.
Notification
No.
35/2020-
Central
Tax,
dated
03.04.2020
Notification under section 168A of CGST Act for extending due
date of compliance which falls during the period from the 20th
day of March, 2020 to the 29th day of June, to 30th day of June,
2020.
3.
Various issues relating to above mentioned notifications have been examined. In order
to ensure uniformity in the implementation of the provisions of the law across the field
formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST
Act hereby clarifies each of these issues as under:-
S.
No.
Issue
Clarification
1.
What
are
the
measures that have
been
specifically
taken for taxpayers
who have opted to
pay tax under section
10 the CGST Act or
those
availing
the
option to pay tax
under
the
notification
No.
02/2019–
Central
Tax (Rate), dated the
7th March, 2019?
1. The said class of taxpayers, as per the notification No.
34/2020- Central Tax, dated 03.04.2020, have been allowed,
to,-
(i) furnish the statement of details of payment of self-
assessed tax in FORM GST CMP-08 for the quarter
January to March, 2020 by 07.07.2020; and
(ii) furnish the return in FORM GSTR-4 for the financial
year 2019-20 by 15.07.2020.
2. In addition to the above, taxpayers opting for the
composition scheme for the financial year 2020-21, have
been allowed, as per the notification No. 30/2020- Central
Tax, dated 03.04.2020, to,-
(i) file an intimation in FORM GST CMP-02 by
30.06.2020; and
(ii) furnish the statement in FORM GST ITC-03 till
31.07.2020.
2.
Whether due date of
furnishing
FORM
GSTR-3B
for
the
months of February,
March and April,
2020
has
been
extended ?
1. The due dates for furnishing FORM GSTR-3B for the
months of February, March and April, 2020 has not been
extended through any of the notifications referred in para 2
above.
2. However, as per notification No. 31/2020- Central Tax,
dated 03.04.2020, NIL rate of interest for first 15 days after
the due date of filing return in FORM GSTR-3B and reduced
Circular No. 136/06/2020-GST
Page 3 of 5
rate of interest @ 9% thereafter has been notified for those
registered persons whose aggregate turnover in the preceding
financial year is above Rs. 5 Crore. For those registered
persons having turnover up to Rs. 5 Crore in the preceding
financial year, NIL rate of interest has also been notified.
3. Further, vide notification as per the notification No.
32/2020- Central Tax, dated 03.04.2020, Government has
waived the late fees for delay in furnishing the return in
FORM GSTR-3B for the months of February, March and
April, 2020.
4. The lower rate of interest and waiver of late fee would be
available only if due tax is paid by filing return in FORM
GSTR-3B by the date(s) as specified in the Notification.
3.
What
are
the
conditions attached
for
availing
the
reduced
rate
of
interest
for
the
months of February,
March and April,
2020, for a registered
person
whose
aggregate
turnover
in
the
preceding
financial
year
is
above Rs. 5 Crore?
1. As clarified at sl.no. (2) above, the due date for furnishing
the return remains unchanged; i.e. 20th day of the month
succeeding such month. The rate of interest has been notified
as Nil for first 15 days from the due date, and 9 per cent per
annum thereafter, for the said months.
2. The reduced rate of interest is subject to the condition that
the registered person must furnish the returns in FORM
GSTR-3B on or before 24th day of June, 2020.
3. In case the returns in FORM GSTR-3B for the said
months are not furnished on or before 24th day of June, 2020
then interest at 18% per annum shall be payable from the due
date of return, till the date on which the return is filed. In
addition, regular late fee shall also be leviable for such delay
along with liability for penalty.
4.
How to calculate the
interest
for
late
payment of tax for
the
months
of
February,
March
and April, 2020 for a
registered
person
whose
aggregate
turnover
in
preceding
financial
year is above Rs. 5
Crore?
1. As explained above, the rate of interest has been notified
as Nil for first 15 days from the due date, and 9 per cent per
annum thereafter, for the said months. The same can be
explained through an illustration.
Illustration:- Calculation of interest for delayed filing of
return for the month of March, 2020 (due date of filing being
20.04.2020) may be illustrated as per the below Table:
S.
No.
Date
of
filing
GSTR-3B
No. of
days
of
delay
Whether
condition
for reduced
interest
is
fulfilled?
Interest
1
02.05.2020
11
Yes
Zero interest
2
20.05.2020
30
Yes
Zero interest
for 15 days +
interest
rate
@9% p.a. for
15 days
3
20.06.2020
61
Yes
Zero interest
for 15 days +
interest
rate
@9% p.a. for
46 days
Circular No. 136/06/2020-GST
Page 4 of 5
4
24.06.2020
65
Yes
Zero interest
for 15 days +
interest
rate
@9% p.a. for
50 days
5
30.06.2020
71
NO
Interest rate
@18% p.a.
for 71 days
(i.e.
no
benefit
of
reduced
interest)
5.
What
are
the
conditions attached
for availing the NIL
rate of interest for
the
months
of
February,
March
and April, 2020, for a
registered
person
whose
aggregate
turnover
in
preceding
financial
year is up to Rs. 5
Crore?
1. As clarified at sl.no. (2) above, the due date for furnishing
the return remains unchanged. The rate of interest has been
notified as Nil for the said months.
2. The conditions for availing the NIL rate of interest is that
the registered person must furnish the returns in FORM
GSTR-3B on or before the date as mentioned in the
notification No. 31/2020- Central Tax, dated 03.04.2020.
3. In case the return for the said months are not furnished on
or before the date mentioned in the notification then interest
at 18% per annum shall be charged from the due date of
return, till the date on which the return is filed as
explained in the illustration at sl.no (4) above, against entry
5. In addition, regular late fee shall also be leviable for such
delay along with liability for penalty.
6.
Whether
the
due
date of furnishing the
statement of outward
supplies in FORM
GSTR-1
under
section 37 has been
extended
for
the
months of February,
March
and
April
2020?
Under the provisions of section 128 of the CGST Act, in
terms of notification No. 33/2020- Central Tax, dated
03.04.2020, late fee leviable under section 47 has been
waived for delay in furnishing the statement of outward
supplies in FORM GSTR-1 under Section 37, for the tax
periods March, 2020, April 2020, May, 2020 and quarter
ending 31st March 2020 if the same are furnished on or before
the 30th day of June, 2020.
7. Whether restriction
under rule 36(4) of
the
CGST
Rules
would apply during
the
lockdown
period?
Vide notification No. 30/2020- Central Tax, dated
03.04.2020, a proviso has been inserted in CGST Rules 2017
to provide that the said condition shall not apply to input tax
credit availed by the registered persons in the returns in
FORM GSTR-3B for the months of February, March, April,
May, June, July and August, 2020, but that the said condition
shall apply cumulatively for the said period and that the
return in FORM GSTR-3B for the tax period of September,
2020 shall be furnished with cumulative adjustment of input
tax credit for the said months in accordance with the
condition under rule 36(4).
8.
What will be the
status of e-way bills
which have expired
In terms of notification No. 35/2020- Central Tax, dated
03.04.2020,Issued under the provisions of 168A of the CGST
Act, where the validity of an e-way bill generated under rule
Circular No. 136/06/2020-GST
Page 5 of 5
during the lockdown
period?
138 of the CGST Rules expires during the period 20th day
of March, 2020 to 15th day of April, 2020, the validity
period of such e-way bill has been extended till the 30th day
of April, 2020.
9.
What
are
the
measures that have
been
specifically
taken for taxpayers
who are required to
deduct tax at source
under
section
51,
Input
Service
Distributors
and
Non-resident
Taxable persons?
Under the provisions of section 168A of the CGST Act, in
terms of notification No. 35/2020- Central Tax, dated
03.04.2020, the said class of taxpayers have been allowed to
furnish the respective returns specified in sub-sections (3),
(4) and (5) of section 39 of the said Act, for the months of
March, 2020 to May, 2020 on or before the 30th day of June,
2020.
10. What
are
the
measures that have
been
specifically
taken for taxpayers
who are required to
collect tax at source
under section 52?
Under the provisions of section 168A of the CGST Act, in
terms of notification No. 35/2020- Central Tax, dated
03.04.2020, the said class of taxpayers have been allowed to
furnish the statement specified in section 52, for the months
of March, 2020 to May, 2020 on or before the 30th day of
June, 2020.
11. The time limit for
compliance of some
of the provisions of
the CGST Act is
falling
during
the
lock-down
period
announced by the
Government. What
should the taxpayer
do?
Vide notification No. 35/2020- Central Tax, dated
03.04.2020, issued under the provisions of 168A of the CGST
Act, except for few provisions covered in exclusion clause,
any time limit for completion or compliance of any action
which falls during the period from the 20th day of March,
2020 to the 29th day of June, 2020, and where completion or
compliance of such action has not been made within such
time, has been extended to 30th day of June, 2020.
4.
It is requested that suitable trade notices may be issued to publicize the contents of this
circular.
5.
Difficulty, if any, in the implementation of the above instructions may please be
brought to the notice of the Board. Hindi version would follow.
(Yogendra Garg)
Principal Commissioner
y.garg@nic.in
