Extension in statutory compliance due to COVID-19

The Entire country is facing tough times of COVID-19, and lockdowns and curfews are hampering businesses and routine operations everywhere. Considering the same, the government has granted certain relief to taxpayers by granting the following extension in due dates for the months of March 21 and April 21 for various compliance under the GST Law.

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1. Extension in due dates under Goods and Services Tax - updated as per 43rd GST council meeting

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1.1 Various relaxations in Late Fee for GST returns and Interest on delay payment of taxes

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* Category X states-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

** Category Y States-Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

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Note: Updated as per direction under 43rd GST council meetings

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Refer:

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• For GSTR 3B: Notification No. 08/2021 – Central Tax and Notification No. 09/2021 – Central Tax dated 01.05.2021
• For GST CMP-08: Central Tax and Notification No. 09/2021 – Central Tax dated 01.05.2021
• For GST 4: Notification No. 10/2021 – Central Tax dated 01.05.2021
• For GST ITC 04: Notification No. 11/2021 – Central Tax dated 01.05.2021
• For GSTR 1: Notification No. 12/2021 – Central Tax dated 01.05.2021
• For IFF Detail: Notification No. 13/2021 – Central Tax dated 01.05.2021

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1.2 Other Relaxations under GST

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1. Rule 36(4) of CGST Rules, 2017 is to be applied cumulatively for the Month of April and May, 2021. GSTR-3B for the month of May, 2021 shall be filed by considering the cumulative adjustment of ITC for the month of April and May, 2021.
2. Any time limit, with respect to following, falling within the period of 15th April, 2021 to 30th May, 2021 shall be extended till 31st May, 2021:
   1. Completion of proceedings or passing of order or issuance of notice, intimation, notification, sanction or approval by any authority, commission or tribunal; or
   2. filing of any appeal, reply or application or furnishing of any report, document, return, statement.

      However, such extension shall not apply to compliance provided under following provisions:

1. Chapter IV of CGST ACt 2017: Time and Value of supply
2. Section 10(3): Specifies that the option of composition scheme shall come to an end from day on which aggregate turnover during the Financial year exceeds the specified limit.
3. Section 25: Registration Procedure under GST
4. Section 27: Provisions related to Casual Taxable Person and Non-resident taxable person
5. Section 31: Tax Invoice
6. Section 37: Furnishing detail of outward supplies
7. Section 47:Levy of Late Fee
8. Section 50: Interest on delayed payment of Taxes
9. Section 69: Power to Arrest
10. Section 90:Liability of partners of firm to pay tax.
11. Section 122: Penalty for certain offences.
12. Section 129:Detention, seizure and release of goods and conveyances in transit.
13. Section 39(3): Due date of filing of TDS return
14. Section 39(4): Return by Input Service Distributor
15. Section 39(5): Return by Non-resident Taxable Person
16. Section 68, as far as related to the provisions of e-waybill: Inspection of goods in movement

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Therefore, if any due date or compliance is falling in above mentioned sections then no extension is granted for the same.

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3. Time limit for verification of GST registration application, as specified under Rule 9 of CGST Rules, falling between the period from 1st May, 2021 to 31st May, 2021 shall be considered as extended till 15th June, 2021.

4. Time limit of issuance of refund order under section 54(5) of CGST Act (order in form GST RFD-06 for sanctioning refund amount) read with Section 54(7) (Time limit of issuance of order under section 54(5)) of CGST Act, falling between the period from 15th April, 2021 to 30th May, 2021 shall be considered as extended till later of the following dates:

1. 15 days from date of receipt of reply to the notice from registered person; or
2. 31st May, 2021

2. Extension in due dates under Income Tax

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Due dates of following compliances under Income tax have been extended vide Circular No..8/2021 in F. No. 225/49/2021/ITA-II dated 30.04.2021 followed by press release dated 01.05.2021:

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2.1 Extension in ITR for FY 2019-20

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Therefore, In continuation of extension granted earlier, considering the severe impact of pandemic COVID-19, Income Tax Department granted relief for various other due dates of TDS/TCS return filing, SFT statement filing, Income Tax return filing and various other vide Press releases dated 20th May, 2021 and Circular No.9/2021 in F.No.225/49/2021/ITA-II dated 20th May, 2021

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Gist of extensions granted is as follows:

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2.2 TDS/TCS Return filing

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2.3 Income Tax Return and Audit Report filing

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Note: 

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1. Above mentioned extension of due dates of Income Tax return filing shall not apply for computation of Interest under Section 234A of Income Tax Act, 1961, i.e., Interest on Delay or non-submission of Income Tax Return, where net amount of tax payable (after deducting TDS and Advance Tax) exceeds INR 1,00,000.

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2.4 Other Extensions under Income tax

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