Summary of Recent Notifications & Circulars in GST

SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
SUMMARY OF MEASURES TAKEN UNDER GST
IN WAKE OF COVID-19 CRISIS
 Notification No. 30/2020 – Central Tax, dt. 03-04-2020:
- Amendment to Rule 3(4) to extend time limit to opt for composition scheme for
FY 2020-21:
Particulars Extended Due Date
Form GST CMP-02 30th
day of June 2020
Form GST ITC-03 31st
day of July 2020
- Amendment to Rule 36(4), rule for availing maximum 20% Input Tax Credit
details of which are uploaded by the suppliers under sub-section (1) of section
37. The said condition shall be taken cumulative for the period February, March,
April, May, June, July and August 2020 and the adjustment shall be cumulatively
made in GSTR 3B for the month of September 2020.
Seeks to reduce rate of interest for specified class of person for a specific period as
per the table given below:
Class of Registered
Person
Rate of
Interest
Tax Period Condition
Taxpayers having an
aggregate turnover of more
than rupees 5 crores in the
preceding financial year
Nil for first
15 days from
the due date,
and 9%
thereafter
February
2020, March
2020, April
2020
If return in FORM
GSTR-3B is
furnished on or
before the 24th
day of
June, 2020
Taxpayers having an
than rupees 1.5 crores and
up to rupees five crores in
the preceding financial year
Nil February
2020, March
2020
If return in FORM
GSTR-3B is
furnished on or
before the 29th
day of
June, 2020

Taxpayers having an
than rupees 1.5 crores and
up to rupees five crores in
the preceding financial year
April 2020 If return in FORM
GSTR-3B is
furnished on or
before the 30th
day of
June, 2020
Taxpayers having an
aggregate turnover of up to
rupees 1.5 crores in the
Nil February
2020
If return in FORM
GSTR-3B is
furnished on or
before the 30th
day of
June, 2020
March 2020 If return in FORM
GSTR-3B is
furnished on or
before the 3rd
day of
July, 2020
April 2020 If return in FORM
GSTR-3B is
furnished on or
before the 6th
day of
July, 2020
Note: Similar Notification No. 03/2020 – Integrated Tax dt. 08-04-2020 issued for
reduction in interest payable on Integrated Tax

Seeks to give conditional waiver of late fee in filing FORM GSTR-3B for the class
of registered persons as mentioned below:
Class of Registered
Person
Tax Period Condition
Taxpayers having an
aggregate turnover of
more than rupees 5 crores
in the preceding financial
year
February 2020,
March 2020 and
April 2020
If return in FORM GSTR3B is
furnished on or before the 24th
day of June, 2020
Taxpayers having an
more than rupees 1.5
crores and up to rupees
five crores in the
February 2020 and
March 2020
If return in FORM GSTR3B is
day of June, 2020
April 2020 If return in FORM GSTR3B is
day of June, 2020
Taxpayers having an
aggregate turnover of up
to rupees 1.5 crores in the
February 2020 If return in FORM GSTR3B is
day of June, 2020
March 2020 If return in FORM GSTR3B is
furnished on or before the 3rd
day
of July, 2020
April 2020 If return in FORM GSTR3B is
day
of July, 2020
The late fee payable for filing of GSTR-1 shall be waived for the months of March
2020, April 2020 and May 2020 and for the quarter ending 31st
March 2020, for
the registered person who furnish the return on or before 30th
day of June 2020.

Seeks to increase time limit for furnishing returns under composition scheme
RETURN / FORM Period Extended Due Date
Form GST CMP-08 Quarter ended 31st
March 2020 7th
day of July 2020
Form GSTR-4 Financial year ended 31st
March
2020
15th
day of July 2020
1. Seeks to extend time limit for completion or compliance of any action, by
authority or by any person, which falls during the period from 20.03.2020 to
29.06.2020 up to 30.06.2020, including:
a. Completion of proceeding or passing of any order or issuance of any notice,
intimation, notification, sanction or approval or such other action, by whatever
name called, by any authority, commission or tribunal, by whatever name
called
b.Filing of any appeal, reply or application or furnishing of any report, document,
return, statement or such other record, by whatever name called
However, the said exemption under notification 35/2020 Central Tax, dt. 03-
04-2020 shall not be applicable for the following compliances under the
relevant act and rules made there off:
Relevant Provisions Particulars
Chapter IV of CGST
Act
Time and Value of Supply
Section10 sub-section
(3)
Lapse of benefits under composition scheme if aggregate
turnover exceeds prescribed limit
Section 25 of CGST
Act
Time limit and procedure for registration under GST
Section 27 of CGST
Act
Provisions relating to casual taxable person

Section 31 of CGST
Act
Provisions relating to issue of Tax Invoice
Section 37 of CGST
Act
Time limit for furnishing FORM GSTR-1 & rectification
of error or omission in GSTR-1
Note: Time limit for furnishing GSTR-1 is not extended
only conditional waiver of late fee provided by
Notification No. 33/2020 – Central Tax dt. 03/04/2020
Section 47 of CGST
Act
Late fee for furnishing FORM 9, 9A, 9B & 9C
(Statement u/s 44 of CGST Act)
Note: Late fee for furnishing regular returns under sub-
section (1) is conditionally waived under various other
notifications &;
Time limit for furnishing statement u/s 44 of CGST Act
for FY 2018-19 is extended by Notification No.41/2020
– Central Tax dt. 05-05-2020
Section 50 of CGST
Act
There is no concession in time limit for interest levy
however conditional reduction of rate is provided under
Notification No. 31/2020 – Central Tax dt. 03/04/2020
Section 69 of CGST
Act
Power to arrest by commissioner in case of offence
Section 90 of CGST
Act
Liability of partners of the firm to pay tax
Section 122 of CGST
Act
Penalties for various offences
Section 129 of CGST
Act
Detention, seizure and release of goods and
conveyances in transit
Section 68 of CGST
Act
Issuance of e-way bill
2. It also extends validity till 30th
day of April 2020 of those e-way bills whose validity
expires during the period from 20th
day of May 2020 to 15th
day of April 2020.
(Further extended by Notification 40/2020 – Central Tax dt. 05-05-2020)

Extends due date for furnishing FORM GSTR-3B for the month of May 2020 as
follows:
Class of Registered
Person
State Extended Due
Date
Taxpayers having an
more than rupees 5
crores in the
preceding financial
year
All States 27th
day of
June 2020
Taxpayers having an
up to rupees 5 crores
in the preceding
financial year
Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala,
Tamil Nadu, Telangana, Andhra
Pradesh, The Union Territories of
Daman & Diu, Dadra & Nagar Haveli,
Puducherry, Andaman & Nicobar Islands
or Lakshadweep
12th
day of July
2020
Himachal Pradesh, Punjab, Uttarakhand,
Haryana, Rajasthan, Uttar Pradesh, Bihar,
Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya,
Assam, West Bengal, Jharkhand or
Odisha, The Union Territories of Jammu
& Kashmir, Ladakh, Chandigarh or
D`elhi
14th
day of July
2020

The Government had passed Central Goods and Service Tax (Fourth
Amendment) Rules, 2019, vide notification no. 31/2019 – Central Tax, dt. 28-06-
2019. Clause (c) of Rule 9 and Rule 25 of the said notification (Amendment Rules)
is being made effective from 21st
April 2020 vide this notification. This relates to
furnishing of FORM PMT-09 for transfer of balance of tax, interest, penalty, fee or
any other amount in cash ledger under one Act / Cess to the balance of cash ledger
under other Act / Cess.
Seeks to amend rules for simplifying furnishing GST returns as follows:
1. Persons registered under the provisions of Companies Act,2013 will be allowed
to furnish FORM GSTR-3B verified through electronic verification of code
(EVC), instead of mandatory digistal signature certificate (DSC) of authorised
signatory earlier.
2. Rules framed for allowing tax payers to file “NIL” GSTR-3B by way of short
messaging services (SMS) facility. However, technical implementation of the
same on common portal is not done yet. “NIL” return means, nil or not entry in
any of the tables in FORM GSTR 3B
1. Notification No.11/2020 – Central Tax, required to corporate debtors under
Insolvency & Bankruptcy code undergoing the corporate insolvency to be treated
as distinct person of the corporate debtor and new registration within 30 days of
appointment of IRP / RP. The time period of obtaining new registration is
extended to 30days or 30.06.2020 whichever is later.

2. It is also provided that Notification No.11/2020 shall not include those persons
who have already furnished statements under section 37 and returns under
section 39 of the CGST Act for all tax periods prior to the appointment of IRP /
RP. Thus if the said corporate debtor is in compliance of the GST law at the time
appointment of IRP/RP, they shall not be liable to take a fresh registration and
only the newly appointed IRP/RP shall be added as a primary authorised
signatory by way of amendment to existing registration.
It seeks to further extend validity of e-waybills which have been generated before
24th
day of March 2020 and its period of validity expires during the period from
20th
day of March 2020 to the 15th
day of April 2020 up to 31st
May 2020.
Seeks to extend time limit for furnishing of annual return specified under section
44 of CGST Act read with rule 80 of the CGST Rule (FORM 9/9A/9B/9C) for
FY 2018-19 till 30th
September 2020.
Seeks to extend time limit for furnishing return in FORM GSTR-3B for the
union territories of Jammu & Kashmir and Ladakh for specific period as
mentioned below:
Return Period Union Territory Extended Due Date
November 2019 to February
2020
Jammu &
Kashmir
24th
day of March 2020
November 2019 to December
2019
Ladakh 24th
day of March 2020
January 2020 to March 2020 Ladakh 20th
day of May 2020

OTHER KEY POINTS UNDER CLARIFCATORY CIRCULARS
Various circulars for ease of understanding in implementation of GST Law and for
clarification regarding the recent notifications have been issued by the Government.
Some of the key highlights of the same have been expressed below:
1. Circular No. 136/06/2020 – Central Tax, dt. 03-04-2020
Q. Whether due date for furnishing FORM GSTR 3B for the month of February
2020, March 2020 & April 2020 is extended?
Ans.: No, the due date for furnishing FORM GSTR 3B for the month of February
2020, March 2020 & April 2020 is not extended. It is only extended for the month of
May 2020. However, there is a conditional reduction in rate of interest and waiver of
late fee vide notification no. 31/2020 Central Tax & notification no. 31/2020 Central
Tax dated 03-04-2020 respectively.
Important Note: The reduced rate of interest and late fee waiver is conditional upon
furnishing of FORM GSTR 3B before a specific date. In case of delay in furnishing
FORM GSTR 3B beyond the conditional date, the benefit will be withdrawn. Thus,
the interest will have to be paid at actual rate and late fee will be levied from the actual
due date of furnishing the return.
Q. What are the measures that have been specifically taken for taxpayers who are
required to deduct tax at source under section 51 and collect tax at source under
section 52, Input Service Distributors and Non-resident Taxable Persons?
Ans.: As per notification no.35/2020 – Central Tax, dated 03-04-2020 such persons
have been allowed to furnish respective returns for the month of March 2020 to May
2020 on or before 30th
day of June 2020.

Q. An advance is received by a supplier for a Service contract which subsequently got
cancelled. The supplier has issued the invoice before supply of service and paid the
GST hereon. Whether he can claim refund of tax paid or is he required to adjust his
tax liability in his returns?
Ans.: Where the services are not supplied and the supplier has issued Invoice and
paid GST on advance before providing such services, he shall issue a “credit note” in
terms of section 34 of the CGST Act. It is clarified that so much as such excess tax
paid is adjusted against the output liability, it shall be so adjusted and no separate
claim for refund shall be claimed. Only in case where there is no output liability
against which the credit note can be adjusted, registered person may proceed to file a
claim for “Excess payment of tax, if any” through FORM RFD-01.
Q. An advance is received by a supplier for a Service contract which got cancelled
subsequently. The supplier has issued receipt voucher and paid the GST on such
advance received. Whether he can claim refund of tax paid on advance or he is
required to adjust his tax liability in his returns?
Ans.: Where the supplier has paid GST on advance for which no Invoice is issued
and later the services are not supplied due to cancellation of contract, the supplier
shall issue a “refund voucher” in terms of section 31(3)(e) of CGST Act. The tax
payer can apply for refund of the same under “Refund of excess payment of tax”
through FORM RFD-01.
Q. Goods supplied by a supplier under cover of a tax invoice are returned by the
recipient. Whether he can claim refund of tax paid or is he required to adjust his tax
liability in his returns?
Ans.: In such case the supplier shall issue a “credit note” in terms of section 34 of
CGST Act. It is clarified that so much as such excess tax paid is adjusted against the
output liability, it shall be so adjusted and no separated claim for refund shall be filed.
Only in case where there is no output liability against which the credit note can be
adjusted, registered person may proceed to file a claim for “Excess payment of tax, if
any” through FORM RFD-01.

Q. Letter of Undertaking (LUT) furnished for the purposes of zero rated supplies as
per provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 read
with rule 96A of the CGST Rules has expired on 31.03.2020. Whether a registered
person can still make a zero-rated supply on such LUT and claim refund accordingly
or does he have to make such supplies on payment of IGST and claim refund of such
IGST?
Ans.: In terms of notification no. 35/2020 Central Tax dated 03.04.2020, where any
compliance (except for as mentioned in circular) under GST falls during the period
from 20th
March 2020 to 29th
June 2020, it shall be extended to 30th
June 2020. Thus
the time limit for filing LUT for the year 2020-21 shall stand extended to 30.06.2020
and the taxpayer can continue to make the zero rated supply without payment of tax
under LUT provided FORM RFD-11 for 2020-21 is furnished on or before 30th
June
2020.
Q. While making the payment to recipient, amount equivalent to one per cent was
deducted as per the provisions of section 51 of Central Goods and Services Tax Act,
2017 i. e. Tax Deducted at Source (TDS). Whether the date of deposit of such
payment has also been extended vide notification N. 35/2020-Central Tax dated
03.04.2020?
from 20th
March 2020 to 29th
June 2020.
Accordingly, due date for furnishing return in FORM GSTR-7 under provisions of
section 39(3) read with section 51 of the CGST Act, has been xtended and no interest
shall be levied if tax deducted and deposited before 30.06.2020.

Q. As per section 54 (1), a person is required to make an application before expiry
of two years from the relevant date. If in a particular case, date for making an
application for refund expires on 31.03.2020, can such person make an application
for refund before 29.07.2020?
from 20th
March 2020 to 29th
June 2020. Thus
if the last date i.e. expiry of 2 years from relevant date for filing application for refund
under section 54(1) of the CGST Act falls between 20th
March 2020 to 29th
June 2020,
it shall be deemed to be extended up to 30th
June 2020.
Q. doubt has been raised that the present notification has used the terms IRP and RP
interchangeably, and in cases where an appointed IRP is not ratified and a separate
RP is appointed, whether the same new GSTIN shall be transferred from the IRP to
RP, or both will need to take fresh registration?
Ans.: In cases where the RP is not the same as IRP or in cases where different IRP/RP
is appointed midway during the insolvency process, there is no need to take a fresh
registration as the change in IRP/RP would only need change of authorised signatory.
The change shall only be reported by way of amendment to non-core fields of GST
registration particulars, which does not require approval of tax officer. If the previous
authorised signatory does not share his credentials, then the newly appointed person
can get his details added through the jurisdictional authority.

Q. As per notification no. 40/2017- Central Tax (Rate) dated 23-10-2017, a registered
supplier is allowed to supply the goods to a registered recipient (merchant exporter)
at 0.1% provided, inter-alia, that the merchant exporter exports the goods within a
period of ninety days from the date of issue of a tax invoice by the registered supplier.
Request has been made to clarify the provision vis-à-vis the exemption provided vide
notification no. 35/2020-Central Tax dated 03.04.2020?
Ans.: The said notification no.40/2017 - Central tax (Rate) dt. 23-10-2017 is issued
under section 11 of the CGST Act. The extension of time limit provided under
notification 35/2020 Central Tax is applicable to said section. Thus, if the completion
of 90days falls between 20th
March 2020 to 29th
June 2020, then the same shall be
deemed to be extended up to 30th
June 2020.
Q. Sub-rule (3) of that rule 45 of CGST Rules requires furnishing of FORM GST
ITC-04 in respect of goods dispatched to a job worker or received from a job worker
during a quarter on or before the 25th day of the month succeeding that quarter.
Accordingly, the due date of filing of FORM GST ITC-04 for the quarter ending
March, 2020 falls on 25.04.2020. Clarification has been sought as to whether the
extension of time limit as provided in terms of notification No. 35/2020-Central Tax
dated 03.04.2020 also covers furnishing of FORM GST ITC-04 for quarter ending
March, 2020?
Ans.: As clarified in the circular, the benefit of extension of time limit under
notification 35/2020 – Central Tax dt. 03-04-2020 is applicable to FORM ITC 04 as
required to be filed under sub-rule (3) of rule 45 of CGST rules. Thus due date of
furnishing FORM ITC 04 for the quarter ended 31st
March 2020, which falls on 25-
04-2020, has been extended to 30th
June 2020.

PREPARED BY
CA PRIYANK SURESH SHAH
PARTNER
+919773568946
601, 6th
Floor, Rajesh Rayon Bhavan,
Opp. Kakkad Market, Kalbadevi Road,
Mumbai – 400 002.
Email: office@shahjain.in
PARTNERS
CA BHARAT JAIN | +919920496581
CA AMIT JAIN | +919773398194

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