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Notification No. 41/2020 - Central Tax dated 05.05.2020

CBIC extended the due date for furnishing of annual return (GSTR-9 & GSTR-9C) for the financial year 2018-2019 till the 30th September, 2020.

Notification extracted below.

NOTIFICATION 

No. 41/2020–Central Tax 

G.S.R. 275(E).—In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), and in supersession of notification No. 15/2020-Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30th September, 2020.

******

 

Notification No. 40/2020 - Central Tax dated 05.05.2020

Validity of e-way bills expiring between 20.03.2020 to 15.04.2020 has been extended to 31st May 2020.

Notification extracted below.

NOTIFICATION

No. 40/2020–Central Tax

G.S.R. 274(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.35/2020- Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:- In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: - ―Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.

******

 

Notification No.39/2020 - Central Tax dated 05.05.2020

- Corporate Debtors who has filed thier all GST Returns before appointment of IRP/RP are not required to follow special procedure as specified vide Notification No. 11/2020 - Central Tax dated 21.03.2020.

New registration to be obtained within 30 days of appointment of IRP/RP or 30.06.2020, whichever is later.

 

NOTIFICATION

No. 39/2020–Central Tax

G.S.R. 273(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.11/2020- Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 194(E), dated the 21st March, 2020, namely:—

In the said notification

  1. in the first paragraph, the following proviso shall be inserted, namely: -

―Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.‖;

  1. for the paragraph  2, with effect  from the 21st March,  2020, the following paragraph  shall  be substituted, namely: -

―2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later.

 

******

 

 

Notification No. 38/2020 - Central Tax dated 05.05.2020

- Companies can file GSTR-3B return through EVC (electronic verification code) till 30th June 2020.
 
- Any person liable to file Nil GSTR-3B can submit the same by SMS (Short Message Service) and the said return shall be verified by OTP sent to the registered mobile number.
 
Notification extracted below.
 
NOTIFICATION 
No. 38/2020–Central Tax
G.S.R. 272(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1.
(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2020.
 
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
 
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - 
 
Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
 
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: -
 
"67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility."
 
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.
 
******
 

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Author:

TaxReply


May 5, 2020

Comments


IN PROVISO OF NOTIFICATION 38/2020 ABOVE IT IS PROVIDED THAT COMPANIES REG DURING CERTAIN PERIOD CAN FILE 3B. WE KNOW UNDER LAW COMPANIES CAN FILE FORM 3B THEN UNDER THE GST ACT THEN WHAT WAS NECESSITY TO ADD PROVISO IS NOT CLEAR.
By: Omtbajaj | Dt: May 6, 2020
Replied to OMTBAJAJ
Companies Act cannot over-ride GST Law. Therefore amendment was necessary.
By: Mohit Jain | Dt: May 6, 2020


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