Major relief measures due to Covid-19 - GST

• A further extension granted for filing annual returns (GSTR-9) and reconciliation statement (GSTR-9C) for FY 2018-19 until 30th September 2020 from the earlier date of 30th June 2020.

• Companies can file GSTR-3B using EVC option, this facility is available for filing Form GSTR 3B during the period from 21st April’2020 to 30th June’2020.

• Nil GSTR-3B to be allowed to be filed by an SMS (Date of applicability yet to be notified)

• The e-way bill generated on or before 24.03.2020 and its period of validity expiring during 20.03.2020 to 15.04.2020, the validity period of such e-way bill has been extended till 31.05.2020.

• The sub rule 13 was inserted to Rule 87 vide notification No. 31/2019-CT, dated 28.06.2019 providing transfer of amount available in the electronic cash ledger. However, the effective date was not notified earlier. The provisions Rule 87 (13) of CGST Rules’2017 has been made effective from 21st April 2020.

• CMP-02 due date is extended to 30th June 2020. Further, CMP-08 and GSTR-4 filing is also extended up to 30th June 2020.