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CBIC to issue certificates of appreciation to honour contributions of individual tax payers

The Ministry of Finance had issued Press Release dated June 30, 2021, on the eve of completion of four years of the GST regarding honouring of the taxpayers contributing to the GST success story, CBIC to issue certificates of appreciation to honour contributions of taxpayers, Government reaffirms its commitment to continuous improvement in taxpayer services.

A data analytics exercise was hence undertaken by the Central Board of Indirect Taxes and Customs to identify taxpayers who have made substantial contribution in payment of GST in cash along with timely filing of returns. As a result, 54,439 (Fifty-Four Thousand Four Hundred and Thirty-Nine) taxpayers have been identified. More than 88% of these taxpayers are from Micro (36%), Small (41%) and Medium enterprises (11%) representing a wide spectrum sectors involved in the supply of goods & services spread acrossall States/UTs, as given below:

State/UT	Count of GSTIN
Maharashtra	15131
Karnataka	7254
Tamil Nadu	5589
Haryana	3459
West Bengal	2977
Telangana	2863
Rajasthan	2527
Uttar Pradesh	2179
Gujarat	2162
Punjab	1709
Madhya Pradesh	1694
Kerala	1385
Delhi	1163
Uttarakhand	895
Assam	583
Bihar	551
Andhra Pradesh	516
Goa	436
Chandigarh	361
Chattisgarh	192
Dadra and Nagar Haveli	181
Odisha	128
Tripura	104
Jharkhand	96
Meghalaya	88
Himachal Pradesh	60
Pondicherry	47
Sikkim	44
Jammu and Kashmir	32
Mizoram	24
Arunachal Pradesh	2
Nagaland	2
Andaman and Nicobar Islands	2
Manipur	1
Lakshadweep Islands	1
Ladakh	1
Total	54,439

While it is widely acknowledged that the Nation meets its obligations towards spending in various social sectors and welfare schemes and infrastructure development out of revenues mobilized through tax payments by millions of honest tax payers, this step marks the first effort by the Government to directly communicate to the GST taxpayers for their contribution. As an acknowledgment, the Central Board of Indirect Taxes and Customs will be issuing certificates of appreciation to these taxpayers. Goods and Services Tax Network (GSTN) will be sending out the certificates of appreciation to individual tax payers by e-mail. The taxpayers will be able to print and display these certificates.

The Government is committed to continuous improvement of taxpayer services and seeks the cooperation of all taxpayers for their voluntary compliance and contributing to national development for a strong and resilient India.

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August, 16
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Quarterly GST Returns from January 2021 for turnover less than Rs 5 Cr

From Jan 1, 2021,Taxpayer with annual turnover less than Rs. 5 Crore need not file monthly returns (GSTR-3B and GSTR-1); quarterly returns will do – Finance Secretary

From Jan 1, 2021, filing of quarterly GST returns will do However, since states require money every month, payments can be made through challan every month, even though returns can be filed every quarter – Finance Secretary

GST Council decision to make returns for small taxpayers on quarterly basis rather than monthly basis will be a major relief to small taxpayers No. of returns comes down from 24 monthly returns to 8 returns, from 1st January 2021 – Finance Secretary

From the first of January onwards, the taxpayers whose annual turnover is less than Rs 5 crores will not be required to file monthly returns i.e GSTR 3B and GSTR1. They will only file quarterly returns: Finance Secretary Ajay Bhushan Pandey at the 42nd GST Council meeting

GSTR-2B has been provided to help Taxpayers calculate input tax credit; it will give taxpayers a complete idea of the ITC they are entitled to : Finance Secretary

This is developing Story

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October, 5
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New GST registrations to undergo second level verification In Kerala

State Goods & Services Tax Department, Kerala – New Registrations with State Goods & Services Tax Department and Central Goods & Services Tax Department – Benami and Bogus registrations – Second level of verification by State Enforcement Wing – Direction issued.

Read: 1. Circular No. 19/2018 dt. 07.09.2018.

2. Circular No. 4/2019 dt. 07.05.2019.

Circular instructions were issued to Registering authorities to take utmost care while granting new registration. Even after issuing such instructions it has been noticed that bogus and benami registrations are being reported in the State. This is very critical especially in the case of evasion prone commodities such as Lottery, Iron and Steel, Flooring materials, Glass, Timber, Hill produce, Plywood, Arecanut, Cardamom etc. There were instructions to conduct site visits and detailed verification of applications. Registration is seen obtained by the applicants even without verification of documents, as the application will be automatically approved by the system after three working days of filing the registration application. This system has been misutilised by many unscrupulous persons. After conducting business in large volume for two or three months, they may disappear either by not filing returns or by filing returns with fake credit. In some cases these registrations are used for taking and supplying credit through circular trade. This is to be addressed immediately and steps are to be taken to control such persons from freely taking registration.

As instructed earlier, the Registering Authority has the primary liability as far as the registration is concerned and they shall adhere to the instructions already issued in this regard. Considering the present situation, it is decided to conduct a second level verification by the Intelligence wing. This is to be carried out for all new registrations granted w.e.f 01.06.2020. Once the registration is granted, the details will be available in the GST portal and the Deputy Commissioner (Intelligence) of each jurisdictional district shall collect the details from the GST backend and shall distribute to Enforcement squads for verification. Deputy Commissioner (Intelligence) shall extract the data preferably on a daily basis or at least weekly once through MIS reports. The mobile application being developed for the purpose will be made available to the Intelligence squads also. Detailed enquiry is to be conducted by squads with respect to these new registrations. They shall give special attention to evasion prone commodities mentioned above. Squads shall conduct detailed enquiries as to the applicant/applicants and the details given in the application. Background of the applicant such as proprietor/ partners/ directors is to be verified and confirmed. Squads shall confirm that the applicant is genuine and not a benami. Squads shall furnish their report to the Registering authority marking copy to Deputy Commissioner (Intelligence) and to the District Joint Commissioner concerned. Report shall clearly put up recommendation as to whether the registration is to be cancelled or not and specific reasons for the same. This verification and furnishing report is to be completed within seven days of receipt of details by each Squad.

It is also noticed that some of the new cases under Central jurisdiction are also vulnerable. Our Enforcement squads can conduct verification in the business place of such new registration under Central Jurisdiction also. For this GST Info Team will provide district wise new registration details under Central Jurisdiction to Joint Commissioners (Intelligence). GST Info shall take steps to make available these details to Deputy Commissioners (Intelligence) in GST backend. Till that time GST Info shall make arrangements to extract and provide such details to Joint Commissioners (Intelligence). On receipt of such details from Joint Commissioner (Intelligence), Deputy Commissioner (Intelligence) shall do the same work as done in the case of new registrations under State Jurisdiction. Enquiry report of such cases with recommendation shall be forwarded to Deputy Commissioner, Central Goods & Services Tax Department concerned by Deputy Commissioner (Intelligence), State GST.

Progress in the above work will be reviewed in the weekly VC. Details are to be provided to the Enforcement SHQ in the following format.

District	New RCs issued in the week	New RCs issued up to the week	Verified by the squads in the week	Verified upto the week	Recommended for cancellation- Total	Total RCs Cancelled

COMMISSIONER

To, All concerned.

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Procedure to be followed in respect of return of time expired drugs or medicines under the GST laws

Circular to clarify the procedure in respect of return of time expired drugs or medicines

Various representations have been received seeking clarification on the procedure to be followed in respect of return of time expired drugs or medicines under the GST laws. The issues raised in the said representations have been examined and to ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) hereby clarifies the issue in succeeding paragraphs

The common trade practice in the pharmaceutical sector is that the drugs or medicines (hereinafter referred to as “goods”) are sold by the manufacturer to the wholesaler and by the wholesaler to the retailer on the basis of an invoice/bill of supply as case may be. It is significant to mention here that such goods have a defined life term which is normally referred to as the date of expiry. Such goods which have crossed their date of expiry are colloquially referred to as time expired goods and are returned back to the manufacturer, on account of expiry, through the supply chain.

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It is clarified that the retailer/ wholesaler can follow either of the below mentioned procedures for the return of the time expired goods:

(A) Return of time expired goods to be treated as fresh supply:

In case the person returning the time expired goods is a registered person (other than a composition taxpayer), he may, at his option, return the said goods by treating it is as a fresh supply and thereby issuing an invoice for the same (hereinafter referred to as the, “return supply”). The value of the said goods as shown in the invoice on the basis of which the goods were supplied earlier may be taken as the value of such return supply. The wholesaler or manufacturer, as the case may be, who is the recipient of such return supply, shall be eligible to avail Input Tax Credit (hereinafter referred to as “ITC”) of the tax levied on the said return supply subject to the fulfillment of the conditions specified in Section 16 of the CGST Act.
In case the person returning the time expired goods is a composition taxpayer, he may return the said goods by issuing a bill of supply and pay tax at the rate applicable to a composition taxpayer. In this scenario there will not be any availability of ITC to the recipient of return supply.
In case the person returning the time expired goods is an unregistered person, he may return the said goods by issuing any commercial document without charging any tax on the same.
Where the time expired goods which have been returned by the retailer/wholesaler are destroyed by the manufacturer, he/she is required to reverse the ITC availed on the return supply in terms of the provisions of clause (h) of sub-section (5) of section 17 of the CGST Act. It is pertinent to mention here that the ITC which is required to be reversed in such scenario is the ITC availed on the return supply and not the ITC that is attributable to the manufacture of such time expired goods.

Illustration: Supposedly, manufacturer has availed ITC of Rs. 10/- at the time of manufacture of medicines valued at Rs. 100/-. At the time of return of such medicine on the account of expiry, the ITC available to the manufacturer on the basis of fresh invoice issued by wholesaler is Rs. 15/-. So, when the time expired goods are destroyed by the manufacturer he would be required to reverse ITC of Rs. 15/- and not of Rs. 10/-.

(B) Return of time expired goods by issuing Credit Note:

As per sub-section (1) of Section 34 of the CGST Act the supplier can issue a credit note where the goods are returned back by the recipient. Thus, the manufacturer or the wholesaler who has supplied the goods to the wholesaler or retailer, as the case may be, has the option to issue a credit note in relation to the time expired goods returned by the wholesaler or retailer, as the case may be. In such a scenario, the retailer or wholesaler may return the time expired goods by issuing a delivery challan. It may be noted that there is no time limit for the issuance of a credit note in the law except with regard to the adjustment of the tax liability in case of the credit notes issued prior to the month of September following the end of the financial year and those issued after it.
It may further be noted that if the credit note is issued within the time limit specified in sub-section (2) of section 34 of the CGST Act, the tax liability may be adjusted by the supplier, subject to the condition that the person returning the time expired goods has either not availed the ITC or if availed has reversed the ITC so availed against the goods being returned.
However, if the time limit specified in sub-section (2) of section 34 of the CGST Act has lapsed, a credit note may still be issued by the supplier for such return of goods but the tax liability cannot be adjusted by him in his hands. It may further be noted that in case time expired goods are returned beyond the time period specified in the sub-section (2) of section 34 of the CGST Act and a credit note is issued consequently, there is no requirement to declare such credit note on the common portal by the supplier (i.e. by the person who has issued the credit note) as tax liability cannot be adjusted in this case.
Further, where the time expired goods, which have been returned by the retailer/wholesaler, are destroyed by the manufacturer, he/she is required to reverse the ITC attributable to the manufacture of such goods, in terms of the provisions of clause (h) of sub- section (5) of section 17 of the CGST Act. This has been illustrated in table below:

	Date of Supply of goods from manufacturer/ wholesaler to wholesaler/ retailer	Date of return of time expired goods from retailer / wholesaler to wholesaler / manufacturer	Treatment in terms of tax liability & credit note
Case 1	1^st July, 2017	20^th September, 2018	Credit note will be issued by the supplier (manufacturer / wholesaler) and the same to be uploaded by him on the common portal.
			Subsequently, tax liability can be adjusted by such supplier provided the recipient (wholesaler / retailer) has either not availed the ITC or if availed has reversed the ITC.
Case 2	1^st July, 2017	20^th October, 2018	Credit note will be issued by the supplier (manufacturer / wholesaler) but there is no requirement to upload the same on the common portal. Subsequently tax liability cannot be adjusted by such supplier.

It may be noted that though this circular discusses the scenarios in relation to return of goods on account of expiry of the same, it may be applicable to such other scenarios where the goods are returned on account of reasons other than the one detailed above

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Refund of GST can be filed in case of Service Cancelled or Goods Returned Form GST RFD-01, LUT, TDS clarification COVID-19 April 2020

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

Circular No.136/06/2020-GST, dated 03.04.2020 had been issued to clarify doubts regarding relief measures taken by the Government for facilitating 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”) on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19). It has been brought to the notice of the Board that certain challenges are being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act which also need to be clarified.

2. The issues raised have been examined and 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 as under:

S. No.	Issue	Clarification
1.	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 thereon. Whether he can claim refund of tax paid or is he required to adjust	In case GST is paid by the supplier on advances received for a future event which got cancelled subsequently and for which invoice is issued before supply of service, the supplier is required to issue a “credit note” in terms of section 34 of the CGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of section 34 of the CGST Act. There is no need to file a separate refund claim. However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may

	his tax liability in his returns ?	proceed to file a claim under “Excess payment of tax, if any” through FORM GST RFD-01.
2.	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?	In case GST is paid by the supplier on advances received for an event which got cancelled subsequently and for which no invoice has been issued in terms of section 31 (2) of the CGST Act, he is required to issue a “refund voucher” in terms of section 31 (3) (e) of the CGST Act read with rule 51 of the CGST Rules. The taxpayer can apply for refund of GST paid on such advances by filing FORM GST RFD-01 under the category “Refund of excess payment of tax”.
3.	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 ?	In such a case where the goods supplied by a supplier are returned by the recipient and where tax invoice had been issued, the supplier is required to issue a “credit note” in terms of section 34 of the CGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of section 34 of the CGST Act. There is no need to file a separate refund claim in such a case. However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under “Excess payment of tax, if any” through FORM GST RFD-01.
4.	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	Notification No. 37/2017-Central Tax, dated 04.10.2017, requires LUT to be furnished for a financial year. However, in terms of notification No. 35/2020 Central Tax dated 03.04.2020, where the requirement under the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020. Therefore, in terms of Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.

	such supplies on payment of IGST and claim refund of such IGST ?
5.	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?	As per notification No. 35/2020-Central Tax dated 03.04.2020, where the timeline for any compliance required as per sub-section (3) of section 39 and section 51 of the Central Goods and Services Tax Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020. Accordingly, the due date for furnishing of return in FORM GSTR-7 along with deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020.
6.	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?	As per notification No. 35/2020-Central Tax dated 03.04.2020, where the timeline for any compliance required as per sub-section (1) of section 54 of the Central Goods and Services Tax Act, 2017 falls during the period from 20.03.2020 to 29.06.2020, the same has been extended till 30.06.2020. Accordingly, the due date for filing an application for refund falling during the said period has also been extended till 30.06.2020.

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Circular No. 137/07/2020-GST

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Input Tax Credit Utilization Order& set off from February to September 2020 and General rules

ITC rule 36(4)- Provisional ITC rule for the period up to January 2020

As per rule 36(4) a registered person can avail Input tax credit (ITC) of a maximum of

110% of the total ITC in GSTR2A
Actual ITC available based on invoice

Whichever is lower

For example:

Mr. X has made total purchase of Rs. 1,00,000 for the month of January 2020 on which Rs. 18,000 GST has been paid. At the time of filing return, it has been observed that GSTR2A is showing total ITC of Rs. 10,000.

Now, we have to calculate Mr. X can avail maximum ITC of:

Computation of Maximum ITC Mr. X Can avail for the Month of January 2020:

Particulars	Amount
Actual ITC as per Invoices available (A)	18,000
Total ITC as per GSTR2A (B)	10,000
Total provisional ITC as per rule 36(4) (110% of B) (C)	11,000
Maximum ITC that can be availed by Mr. X (Lower of A or C) (D)	11,000
Total ITC not allowed in GSTR3B of January 2020 (A – B) (E)	7,000

Now the above rule has changed from February 2020

Changes in ITC rule 36(4)- Provisional ITC rule for the period February to September 2020

As per Notification No. 30/2020- Central Tax In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”.

As per above notification the earlier condition of restriction on availing ITC of upto 110% of the ITC available in GSTR2A or the actual ITC, lower one from any of the both has been relaxed for the period of February, March, April, May, June, July and August, 2020 and such adjustment shall be made in the return of September 2020.

That means supplier can avail full ITC for the month of February, March, April, May, June, July and August, 2020 and the adjustment arising out of rule 36(4) for the above period shall be made in the return of September 2020.

For Instance, Mr. X has following ITC available as per the invoices and GSTR2A for February to September 2020:

Month	Actual ITC as per Invoice	ITC as per GSTR2A	Maximum ITC that can be availed
February	100	60	100
March	100	60	100
April	100	60	100
May	100	60	100
June	100	60	100
July	100	60	100
August	100	60	100
September*	100	60	60 [To be compared with actual ITC as per invoice and 100% of ITC in GSTR2A i.e. 100 or 60 (100% of 60) whichever is lowest]

*The example has taken ITC & GSTR2A for September month only, however in actual ITC & GSTR2A of February, March, April, May, June, July and August, needs to be added and difference if any needs to be paid

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Utilization of Input tax credit general rule:

Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a provisional basis to his electronic credit ledger.

Manner of utilization of ITC:

The ITC available in the electronic credit ledger shall be utilized as per section 49(5) of the CGST act 2017. The amount of input tax credit available in the electronic credit ledger of the registered person on account of:

Credit of IGST to be utilized for payment of IGST, CGST and SGST sequentially: The IGST credit available in the electronic credit ledger shall be first utilized towards the payment of IGST liability and the amount remaining if any may be utilized towards the payment of CGST and SGST or UTGST liability as the case may be in that order.

Credit of CGST to be utilized for payment of CGST and IGST sequentially: The CGST credit available in electronic credit ledger shall be first utilized towards the payment of CGST liability and the amount remaining if any may be utilized towards the payment of IGST tax liability.

Credit of SGST to be utilized for payment of SGST and IGST sequentially: The SGST credit available in electronic credit ledger shall be first utilized towards the payment of SGST liability and the amount remaining if any may be utilized towards the payment of IGST tax liability. However, the ITC on account of state shall be utilized towards payment if IGST liability only when there is no credit available of CGST towards payment of IGST.

Credit of UTGST to be utilized for payment of UTGST and IGST sequentially: The UTGST credit available in electronic credit ledger shall be first utilized towards the payment of UTGST liability and the amount remaining if any may be utilized towards the payment of IGST tax liability. However, the ITC on account of Union territory shall be utilized towards payment if IGST liability only when there is no credit available of CGST towards payment of IGST.

Note:

The CGST credit shall not be utilized towards payment of UTGST of SGST tax liability, and
The SGST or UTGST credit shall not be utilized towards payment of CGST tax liability.
As per section 49A of the CGST act, the input tax credit on account of CGST, SGST or UTGST shall be utilized towards the payment of IGST, CGST, SGST or UTGST as the case may only after the ITC available on account of IGST has been utilized fully towards such payment.

Sequence of Utilization of ITC at a glance:

The sequence of utilization of ITC has been summarized below:

Input tax credit	First to be utilized for payment of	If balance, can be utilized for	Remarks
IGST	IGST	CGST or SGST/ UTGST at option of taxable person	CGST or SGST/ UTGST credit can be utilized only after credit of IGST is fully utilized
CGST	CGST	IGST	CGST credit can be utilized only after all credit of IGST is utilized
SGST/ UTGST	SGST/ UTGST	IGST	SGST/ UTGST credit can be utilized only after all credit of IGST is utilized. Besides this SGST/ UTGST credit can be utilized for payment of IGST only after the ITC of CGST has been utilized fully.

Examples to explain Utilization of ITC

Example 1:

Mr. X, a registered supplier is engaged in supplying goods in the neighboring states from his registered office located in Mumbai. He hade made the following transaction in the month of March 2020:

Interstate Supply of goods of Rs. 18,00,000
Purchase of goods locally from registered person of Rs. 10,00,000

The above transactions are exclusive of taxes. The rate of tax is CGST 9%, SGST 9% and IGST 18%.

Let us compute the net GST to be payable by Mr. X

Computation of GST payable by Mr. X

Particulars	Amount
IGST payable on Sale of goods outside Maharashtra (18,00,000 X 18%)	3,24,000
Less:
Input tax credit CGST on purchase of goods locally [CGST can be cross utilized payment of IGST as per section 49(5)]	90,000
Input tax credit SGST on purchase of goods locally [SGST can be cross utilized payment of IGST as per section 49(5)]	90,000
Net GST payable in cash for the month of March 2020	1,44,000

Note:

CGST shall be first utilized towards payment of CGST and the amount remaining, if any, be utilized towards the payment of IGST as per section 49(5).
SGST shall be first utilized towards payment of SGST and the amount remaining, if any, be utilized towards the payment of IGST as per section 49(5).

Example 2:

Mr. X a supplier of goods, pays GST under regular scheme. He has made the following transaction in the month of March 2020.

Sales:

Interstate supply of goods of Rs. 18,00,000
Intrastate supply of goods of Rs. 10,00,000

Purchase:

Intrastate supply of goods of Rs. 11,00,000
Interstate supply of goods of Rs. 8,00,000

The above transactions are exclusive of taxes. The rate of tax is CGST 9%, SGST 9% and IGST 18%.

Opening balance of Input tax credit:

CGST: 40,500

SGST: 40,500

IGST: 90,000

Let us compute the net GST to be payable by Mr. X

Computation of GST payable by Mr. X

Particulars	CGST	SGST	IGST
GST payable on Sale of goods
GST on Interstate sale (18,00,000 X 18%)			3,24,000
GST on Intrastate sale (10,00,000 X 18%)(9% CGST & 9% SGST)	90,000	90,000
Total GST liability on Sales (A)	90,000	90,000	3,24,000
Less: Input Tax Credit
Opening Balance	40,500	40,500	90,000
GST on Interstate purchase (11,00,000 X 18%)			1,98,000
GST on Intrastate purchase (8,00,000 X 18%)(9% CGST & 9% SGST)	72,000	72,000
Total GST Credit on purchase (B)	1,12,500	1,12,500	2,88,000
Net GST payable in cash for the month of March 2020 (A – B)	(22,500)	(22,500)	36,000
Less: Balance of CGST to be utilized towards payment of IGST (1^st)	22,500		(22,500)
Less: Balance of SGST to be utilized towards payment of IGST (1^st)		13,500	(13,500)
Net GST payable in cash for the month of March 2020	–	9,000	–

Note:

CGST shall be first utilized towards payment of CGST and the amount remaining, if any, be utilized towards the payment of IGST as per section 49(5).
SGST shall be first utilized towards payment of SGST and the amount remaining, if any, be utilized towards the payment of IGST as per section 49(5).

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Are all Directors of Company Liable to Pay GST?

The Rajasthan Authority for Advanced Ruling recently held that consideration paid to directors by a company will attract the goods and services tax. Companies will be taxed under the reverse-charge mechanism where a recipient of goods or services pays the tax instead of the supplier.

Director Remuneration liable to GST under Reverse Charge Mechanism:

Reverse charge is a mechanism under which the recipient of the goods or services is liable to pay the tax instead of the provider of the goods and services. Under the normal tax regime, the supplier collects the tax from the buyer and deposit the same to the government. But under reverse charge mechanism (RCM), liability to pay tax moves from supplier to recipient.

As per entry 6 of notification No. 13/2017 Central Tax(rate) dated 28.06.2017 issued under section 9(3) of the CGST act 2017, the remuneration paid to the directors by the company will attract GST under the reverse charge mechanism.

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Analysis of the advance ruling sought by Clays Crafts India Pvt Ltd

Facts of the case:

The applicant Clays Crafts India Pvt Ltd is a registered company engaged in the manufacture of bone China Crockery, Transfer Sheet Decalcomania, other Utensils Item and Moulds & Die falling under chapter heading No. 69111011, 49081000, 84801000 & 84801000 of the Tariff.
The company is registered under GST having GSTIN 08AAACC6866D1ZO and also availing ITC on inputs as well as services in relation to manufacture of final product as per the provisions of GST Act, 2017.
All the directors of the companies are performing all the duties and responsibilities and duties as required under the laws also all directors are also working in the company at different management level of the company and each one of them is holding charge of procurement of raw material, production, quality checks, dispatch, accounting etc. In other words, they are also working as an employee of the company for which they are being compensated by the company by way of regular salary and other allowances as per the company policy and as per their employment, contract. In fact these Directors are treated at par with any other employee of the company as far as their employment is concerned. The company is deducting TDS on their salary and PF laws are also applicable to their service. Therefore, in all practical purposes these directors are the employees of the company and are working as such besides being Director of the company;

Questions on which the Advance ruling is pursued:

M/s Clay crafts India Pvt Ltd has sought advance ruling for the following questions:

Whether GST is payable under reverse charge mechanism the salary paid to Director of the company who is paid salary as per contract.
Whether the situation would change from (a) if the director also is a part time director in the company also.

Observation of the AAR bench:

The Rajasthan bench of Authority for Advance ruling has laid down their findings and analysis of the above questions:

While going through the detailed submission by the applicant the bench observed that presently there are six Directors in the Company and all of them working at different level of management and each one of them is holding charge of procurement of raw material, production, quality checks, dispatch, accounting etc.
Further they observed that Consideration in form of salary and commission paid to the Directors by the company is against the services provided by them to the company and the company is recipient of such service and Directors are the supplier.
The applicant is already paying GST by way of reverse charge mechanism on the commission paid to the Directors treating as such amount pertain to the service provided by them in the capacity of a Director.
In the instant case question before the bench is whether the consideration paid to the Directors for providing services to the company is liable for GST under reverse charge mechanism vide Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.
The term “consideration” in relation to the supply of goods or services or both is defined in clause (31) of Section 2 of CGST Act, 2017 as under-:

(31) “consideration” in relation to the supply of goods or services or both includes-

any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
- the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:

Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply;”

The bench observed that the consideration paid to the Director for the supply of services to the Company is specifically covered under Notification No. 13 /2017- Central Tax (Rate) dated 28.06.2017 which states that “on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4)” The relevant portion of the said Notification is as under-:

Notification No.13 /2017- Central Tax (Rate) dated 28.06.2017

S.No.	Category of Supply of Services	Supplier of Services	Recipient of Services
1	2	3	4
6	Services supplied by a Director of a company or a body corporate to the said company or the body corporate	A director of a company or a body corporate	The company or a body Corporate located in taxable territory

Further it has been observed that consideration paid to the Directors is against the supply of services provided by them to the applicant company and are not covered under clause (1) of the Schedule III to the CGST Act, 2017 as the Directors are not the employee of the Company. In the instant case Director is the supplier of services and the applicant company is the recipient of the services. So, it is very clear that the services rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM.
It has also been observed that the applicant company is located in the taxable territory and the Director’s consideration is paid for the supply of services by the Directors to the applicant company and hence the same is liable to GST by way of reverse charge basis as provided under Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017 issued under Section 9(3) of the Central Goods and Services Tax Act, 2017.
Notification No. 13 /2017- Central Tax (Rate) dated 28.06.2017 has given the distinct identity to the services provided by the Director and specifically included in the category of service on which GST will be payable under RCM. The case laws citied by the applicant are not relevant in the present case in as much as that the liability to pay GST under RCM in this case is required to be decided on the basis of the existing provisions of CGST law as being discussed briefly in this order.

Final conclusion of the Bench:

The Rajasthan bench of AAR finally concluded that:

As per entry 6 of notification No. 13/2017 Central Tax(rate) dated 28.06.2017 issued under section 9(3) of the CGST act 2017, the remuneration paid to the directors by the company will attract GST under the reverse charge mechanism.
Situation will remain same as (a) above and will attract GST under reverse charge mechanism even if the director also is a part time director in the company also.

Our Conclusion

The fact that employer-employee relationship cannot be taxed is well established by courts in their rulings under the erstwhile tax regimes.

Employer-employee relationship cannot be taxed as in which salary is paid which is not consideration. Further the reverse charge is applicable only in cases of director receiving commission income or sitting fees etc in which there is no employer employee relationship.

Section 7 of the CGST Act provides the definition of supply. Section 7(2)(a) provides the activities or transactions specified in schedule -III would be treated neither as a supply of goods nor a supply of services. Schedule III – treats the services by an employee to the employer in the course of or in relation to his employment neither supply of goods nor supply of services.

GST law allows a taxpayer to apply for an advance ruling to obtain clarifications from the Authority for Advance Ruling (‘AAR’). The CGST Act, provides that the order advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the applicant who had sought it in respect of any matter. Thereby it shall not be binding on any other taxpayer or company who has not applicant in that advance ruling. However, one needs to carefully consider the facts of each case to determine whether the amount paid to a director is with respect to his employment with the company or with respect to an independent professional.

There are chances that GST department starts sending Notices to all companies which may lead to litigation. we expect government to clarify this soon

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April, 11
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Reverse charge mechanism under GST for services and goods from April 2020

As per section 24 of the CGST act 2017, person paying tax under reverse charge mechanism has to compulsorily get registered even if the turnover is below the threshold limit.

Time of supply under Reverse charge mechanism:

The time of supply determines the point when the liability to charge GST arises. It also indicates when a supply is deemed to have been made. GST provides separate time of supply for goods and services.

In case of supply of goods:

As per section 12(3) the time of supply in case of goods shall be the earliest of the following, namely:

The date of the receipt of goods; or
The date of Payment; or
The date immediately following 30 days from the date of issue of invoice or any other documents, by whatever name called, in lieu thereof by the supplier.

Note: The date of payment must be determined as below:

i. the date of payment as entered in the books of account of the recipient; or

ii. the date on which the payment is debited in his bank account, whichever is earlier;

2 In case of supply of service:

As per section 13(3) the time of supply in case of service shall be the earliest of the following namely:

The date of payment; or
The date immediately following 60 days from the date of issue of invoice or any other documents, by whatever name called, in lieu thereof by the supplier.

Note: The date of payment must be determined as below:

i. the date of payment as entered in the books of account of the recipient; or

ii. the date on which the payment is debited in his bank account, whichever is earlier;

Categories of service on which tax will be payable under reverse charge mechanism under CGST act 2017:

The central government has notified the following categories of supply of services wherein the whole of central tax leviable under section 9 of the CGST act, shall be paid on reverse charge basis by the recipient of the such services:

Sr no.	Category of supply of services	Supplier of service	Recipient of service
1.	Supply of Services by a Goods Transport Agency (GTA) in respect of transportation of goods by road to- Any factory registered under the factories act, 1948; orAny society registered under the societies registration act, 1860; orAny cooperative society established by or under any law; orAny person registered under the CGST act or the IGST act or the SGST act or the UTGST act; orAny body cooperate established under any law; orAny partnership firm whether registered or not under any law including association of persons; orAny casual taxable person. RCM not applicable if recipient registered only for TDS: However, nothing contained in this entry shall apply to services provided by a goods transport agency by way of transport of goods in a goods carriage by road, to- A department or establishment of the central government or state government or union territory; orLocal authority; orGovernmental agencies, which has taken registration under the CGST act 2017 only for the purpose of deducting tax u/s 51 and not for making a taxable supply of goods or services.	Goods Transport Agency (GTA)	Any factory registered under the factories act, 1948; orAny society registered under the societies registration act, 1860; orAny cooperative society established by or under any law; orAny person registered under the CGST act or the IGST act or the SGST act or the UTGST act; orAny body cooperate established under any law; orAny partnership firm whether registered or not under any law including association of persons; orAny casual taxable person; Located in the taxable territory
2.	Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.	An individual advocate including a senior advocate or firm or advocates	Any business entity located in the taxable territory. Business entity being, litigant, applicant or petitioner located in taxable territory.
3.	Services supplied by an arbitral tribunal to a business entity	An arbitral tribunal	An business entity located in the taxable territory
4.	Services provided by way of sponsorship to any body corporate or partnership firm	Any person	Any body corporate or partnership firm located in the taxable territory
5.	Services supplied by the central government, State government, Union territory or Local territory to a business entity excluding- renting of immovable property, andservices specified below- services by the department of posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than central government, state government or union territory or local authority,Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;Transport of goods or passengers	Central government, State government, Union territory or Local territory	Any business entity located in the taxable territory.
6.	Services supplied by the central government, State government, Union territory or Local authority by way of renting of immovable property to a person registered under the CGST act, 2017	Central government, state government, union territory or Local authority	Any person registered under the CGST act, 2017
7.	Services supplied by any person by way of transfer of development rights or floor space index for construction of a project by a promoter	Any person	Promoter
8.	Long term lease of land by any person against consideration in the form of upfront amount and/ or periodic rent for construction of a project by a promoter	Any person	Promoter
9.	Service supplied by an insurance agent to any person carrying on insurance business	An insurance agent	Any person carting on insurance business, located in taxable territory
10.	Services supplied by a director of a company or a body corporate to the said company or the body corporate	A director of a company or a body corporate	The company or a body corporate located in the taxable territory
11.	Services supplied by a recovery agent to a banking company or a financial institution or a non-banking company	A recovery agent	A banking company or a financial institution or a non-banking financial company, located in the taxable territory
12.	Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered u/s 13(1)(a) of the Copyright act 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like	Music composer, photographer, artist, or the like	Music company, producer or the like, located in the taxable territory.
13.	Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered u/s 13(1)(a) of the Copyright act 1957 relating to original literary works to a publisher.	Author.	Publisher located in the taxable territory. However, nothing contained in this entry shall apply where,- The author has taken registration under the CGST act, 2017 and filed a declaration in the specified form before the commencement of financial year with the jurisdictional CGST or SGST commissioner, as the case may be that he exercises the option to pay central tax on such services in accordance with section 9(1) of the CGST act 2017 under forward charge and to comply with all the provisions of CGST act, 2017 as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such optionThe author makes a declaration regarding payment of tax on forward charge on the invoice issued by him in Form GST Inv-I to the publisher
14	Supply of services by the members of the overseeing committee to RBI	Members of the overseeing committee constituted by RBI	RBI
15	Services supplied by an Individual direct selling agents other than a body corporate, firm or LLP to Bank or NBFCs	Individual direct selling agents other than a body corporate, firm or LLP	A Banking company or a non-banking financial company, located in the taxable territory
16	Services provided by business facilitator to a banking company	Business facilitator	A Banking company located in a taxable territory
17	Services provided by an agent of business correspondent to business correspondent	An agent of business correspondent	A business correspondent located in a taxable territory
18	Security services provided to a registered person	Any person other than a body corporate	A registered person, located in a taxable territory
19	Services provided by way of renting of a motor vehicle provided to a body corporate	Any person other than a body corporate paying central tax at the rate of 2.5% on renting of motor vehicles with ITC only if input service in the same line of business	Any body corporate located in the taxable territory
20	Services of lending of securities under securities lending scheme, 1997 of SEBI	Lender i.e. a person who deposit securities registered in his name or in the name of any other person duly authorized on his behalf with an approved intermediary for the purpose of lending under the scheme of SEBI	Borrower i.e. a person who borrows the securities under the scheme through an approved intermediary of SEBI
21	Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient	Any person located in a non-taxable territory	Any person located in the taxable territory other than nontaxable online recipient
22	Services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India	A person located in nontaxable territory	Importer as per customs act 1962 who is located in the taxable territory.

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Categories of goods on which tax will be payable under reverse charge mechanism under CGST act 2017:

The central government has notified the following categories of supply of goods wherein the whole of central tax leviable under section 9 of the CGST act, shall be paid on reverse charge basis by the recipient of the such goods:

S. No.	Tariff Item, Sub-heading, or Chapter	Description of Supply of Goods	Supplier of Goods	Recipient of Supply
1.	0801	Cashew nuts, not shelled or peeled	Agriculturist	Any registered person
2.	1404 90 10	Bidi wrapper leaves(tendu)	Agriculturist	Any registered person
3.	2401	Tobacco leaves	Agriculturist	Any registered person
4.	5004 to 5006	Silk yarn	Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn	Any registered person
4A	5201 (Effective from 15-11-2017)	Raw cotton	Agriculturist	Any registered person
5.	–	Supply of lottery	State Government, Union Territory or any local authority	Lottery distributor or selling agent. Explanation. – For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the 2 provisions of sub-section (1) of Section 11 of the Lotteries (Regulations) Act, 1998.
6.	Any Chapter (Effective from 13-10-2017)	Used vehicles seized and confiscated goods, old and used goods, waste and scrap	Central Government, State Government, Union territory or a Local authority.	Any registered person
7.	Any Chapter (Effective from 28-5-2018)	Priority Sector Lending Certificate	Any registered person	Any reg

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April, 11
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How to Apply for GST Composition Scheme for 2020-21 Form GST CMP-02

Advisory on Opting-in Composition Scheme for 2020-21 by filing FORM GST CMP-02

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for opting for composition scheme by normal taxpayers, for the financial year 2020-21. These are notified in Notifications 30/2020 Central Tax, dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has also been issued.

Existing Normal taxpayers who want to opt for Composition Scheme in Financial Year 2020-21 may note following changes:

Revised date to file Form GST CMP 02: Normal and registered taxpayers who want to opt in for Composition in FY 2020-21 can apply in Form GST CMP-02 by 30th June 2020.
No GSTR 1 or 3B must be filed in 2020-21 financial year for associated PAN: The taxpayers SHOULD NOT file any GSTR-1/GSTR-3B, for any tax period of FY 2020-21, from any of the GSTIN on the associated PAN, or else they will not be able to opt for composition scheme for FY 2020-21.
No need for re-opting for the composition scheme: The taxpayers who are already in composition scheme, in previous financial year are not required to opt in for composition again for FY 2020-2021.
Revised date to file Form GST ITC 03: Form GST ITC-03 to reverse ITC for the stock in hand at the time of transition can be filed till 31st July, 2020.

A. How to opt-in Composition Scheme:

The application for opting-in composition scheme for the financial year, 2020-21 has been made available on GST Portal.
The taxpayers who are already in composition scheme in previous financial year are not required to opt in for composition again for FY 2020-2021.
The eligible registered taxpayers, who want to opt-in for composition scheme for the Financial Year 2020-2021, may file FORM GST CMP-02 application up to 30 June 2020 on common portal.
The taxpayers should navigate as follows:
- Log-in>Services > Registration > Application to opt for Composition Levy>filing form GST CMP-02>file application under DSC/EVC.
Once CMP-02 application is filed, the composition scheme shall be available to the taxpayer w.e.f. 1st April 2020.
The taxpayers who were a regular taxpayers in previous financial year but are opting-in composition scheme for 2020-21 should file ITC-03 for reversal of ITC credit on stocks of Inputs, semi-finished goods and finished goods available with him within a period as prescribed under Rule, 3(3A) of CGST Rules, 2017.

B. Return /Payment

All taxpayers opting in for composition shall file FORM GST CMP-08 quarterly and pay GST and shall file GSTR-4 annually.

C. Who are eligible taxpayers for opting-in for Composition Scheme:-

Following taxpayers may opt for this scheme:

The normal taxpayers having aggregate turnover (at PAN level) below Rs. 1.5 Crore in the previous financial year, who doesn’t want to avail ITC facility,
The normal taxpayers having aggregate turnover (at PAN level) below Rs. 75 lakh in the previous financial year who are situated in following states:
1. Arunachal Pradesh,
2. Manipur,
3. Meghalaya,
4. Mizoram,
5. Nagaland,
6. Sikkim,
7. Tripura and
8. Uttarakhand:
The normal taxpayers supplying services and/or mixed supplies having aggregate turnover of last financial year below Rs. 50 lakhs.
Suppliers of the goods/services who are not liable to be taxed under GST,
Inter-State outward suppliers of goods/services,
The taxpayers supplying through e-commerce operators, who are required to collect tax under section 52,
The manufacturers of notified goods like (i) Ice cream and other edible ice, whether or not containing cocoa, (ii) All goods, i.e. Tobacco and manufactured tobacco substitutes and (iii) Pan Masala, (iv) Aerated water
A Casual taxpayer,
A Non-Resident Foreign Taxpayer,
A person registered as Input Service Distributor (ISD),
A person registered as TDS Deductor /Tax Collector,

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April, 9
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Latest GST Due date for March April May June 2020 as per Notifications

The Government has provided relief to taxpayers in view of COVID -19 pandemic by extending the dates of GST filing.

For Normal Taxpayers filing Form GSTR3B

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

Tax period	Original Due Date	Due date Extended	Interest	Late fees waived if return filed on or before
Feb, 2020	20/03/2020	04/04/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
March, 2020	20/04/2020	05/05/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
April, 2020	20/05/2020	04/06/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
May, 2020	20/06/2020	27/06/2020		27th June, 2020 (extended due date for filing)

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

Tax period	Late fees waived if return filed on or before
Feb, 2020	29th June, 2020
March, 2020	29th June, 2020
April, 2020	30th June, 2020

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

Tax period	Late fees waived if return filed on or before
Feb, 2020	30th June, 2020
March, 2020	03rd July, 2020
April, 2020	6th July, 2020

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

Tax period	Extended date and no late fees if return filed on or before	Principal place of business is in State/UT of
May, 2020 Group 1 States/UTs	12th 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
May, 2020 Group 2 States/UTs	14th 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

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Normal Taxpayers filing Form GSTR1

Tax period	Due Date	Waiver of late fee if return filed on or before
March 2020	11.04.2020	30.06.2020
April 2020	11.05.2020	30.06.2020
May 2020	11.06.2020	30.06.2020
Quarterly taxpayers Jan to March 2020	30.04.2020	30.06.2020

Highlights of notifications in view of Covid- 19

Sr No	Notification	Reliefs
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 30^th 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.
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 20^th day of March, 2020 to the 29th day of June, to 30th day of June, 2020.