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The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.  However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notification 58/2020- dated 1st July 2020. Source: www.gst.gov.in Disclaimer: TaxAvant is meant purely for the educational purpose of Tax Laws and Regulatory Updates. It contains only general information. It is not professional advice and should not be treated as such. This Blog should not be substituted for professional advice. For Specific Queries, please post in the comments section.

In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.   Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal.  Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020. To avail continuous EWB generation facility on EWB Portal, Taxpayers are therefore advised to file yo...

Covid-19 Pandemic is being dubbed as the worst disaster of this century so far which has resulted in forced lock down measures across the globe. Every business sector barring few have been affected by this Pandemic causing a serious dent in their cash flows and profits. In India, Central Government forced the nationwide lock down on 24th March. However,various relief to businesses were announced by government as part of their AatmaNirbhar (Self-Reliant) Bharat (India). On similar lines, CBIC (Central Board of Indirect Taxes & Customs) has announced relief measures pertaining to GST law and compliance to help businesses. These relief measures range from Relaxations & Extensions in Return Filing as well as regarding applicability of certain provisions under GST Law.This article covers all such measures in detail. Relaxations & Extensions given in Filing Dates of GSTR-3B (Notification No.54/2020-CT dated 24th June 2020) For Taxpayers having Aggregate Turnover > Rs.5 Cr in ...

The Central Board of Indirect Taxes & Customs (CBIC) as part of the Government of India's (GOI) Covid-19 relief measures brought in a number of notifications to ease out the Compliance burden on the Taxpayers in the Current times of Pandemic. With Business Activities disrupted due to Several Lockdowns imposed as part of tackling the Coronavirus Crises, These measures were announced to offer some respite to Taxpayers as they adjust to the new normal of Working from Home and other social distancing measures. Several Notifications were issued in this regard and few more expected in the coming times. These notifications primarily aim at extending the timelines of compliances so that businesses can accomplish their compliances without any penal provisions enforced upon them. CBIC has extended timelines for Compliances such as filing of Details of Outward Supplies reported under Section 37 in form GSTR-1 , Return of Inward and Outward Supplies, Input Tax Credit availed, tax payable a...

The Central Board of Indirect Taxes & Customs (CBIC) vide its Notification no.58/2020-CT dated 1st July 2020 has enabled to file returns under form GSTR-1 and GSTR-3B through Short Messaging Service (SMS) facility. CBIC has substituted Rule 67A of CGST Rules, 2017 namely “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility."  which prescribes that A Registered Person who is required to furnish a "Nil Return" under Section 39 in Form GSTR-3B or a "Nil details of Outward Supplies" under Section 37 in Form GSTR-1 through an SMS using the registered mobile number and such return shall be verified by the registered mobile number through One Time Password (OTP) facility. Earlier, CBIC had allowed the filing of "Nil" GSTR-3B through SMS facility. This Notification amends the CGST Rules, 2017 by bringing in the Eighth Amendment and shall come in force from 1st July 2020. With this Amendment, filing of ...

The Central Board of Indirect Taxes & Customs(CBIC) has extended the due date for filing of Return under Form GSTR-3B for Taxpayers having turnover up to Rs.5 Crores for the month of August 2020 vide it Notification no.54/2020-CT dated 24th June 2020. Earlier CBIC had waived off/lowered interest rates for taxpayers having turnover up to Rs.5 Crores for the period February to July 2020 as part of Covid-19 relief measures. Now, CBIC has gone a step ahead and has prescribed a revised due date for Taxpayers having Turnover in previous FY up to Rs.5 Crores depending upon their place of registered business. For Taxpayers having turnover up to Rs.5 Crores in previous F.Y. having registered place of business in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, shall furnish return under Fo...

The Central Board of Indirect Taxes (CBIC) vide  Notification No.51/2019-CT  dated 24th June 2020 provided relief to Taxpayers by reducing/waiving off interest for taxpayers.CBIC has categorised the taxpayers according to the revenue generated by them in the previous financial year i.e. FY:2019-20. CBIC has categorised the taxpayers into two categories- Taxpayers with Revenue exceeding Rs.5 Crores in FY:19-20 and Taxpayers with Revenue up to Rs.5 Crores in FY:19-20. Taxpayers having revenue up to Rs.5 Crores have been further categorised depending upon their Registered Place of Business.  Relief has been given accordingly as per the category under Taxpayer falls in the table given below: Note:  If Return in Form GSTR-3B is filed after the extended date prescribed by CBIC in this notification then the interest rate would be applicable under Section 50(1) of CGST Act, 2017 at 18% per annum from the extended date as prescribed by CBIC in this notification. For E.g. , If...

Central Board of Indirect Taxes & Customs ( CBIC ) vide its Notification no.48/2020-Central Tax dated 19th June 2020 has prescribed that a registered person under GST who is registered under Companies Act, 2013 shall be allowed to furnish his return in Form GSTR-3B and GSTR-1 through Electronic Verification Code ( EVC ) Mode. CBIC has amended sub-rule(1) in Rule 26 of Central Goods & Services Tax Rule, 2017 by substituting the second proviso and prescribing that Registered Person under GST having registration under Companies Act,2013 (Section 18 of Companies Act,2013) shall be allowed to furnish return under Section 39 in Form GSTR-3B during the period from 21st April 2020 to 30th September 2020 through EVC Mode. With this Notification, CBIC has also allowed furnishing the details of outward supplies under section 37 in Form GSTR-1 during the period from 27th May 2020 to 30th September 2020 through EVC mode by such registered persons. What is EVC Mode?-Electronic Verification ...

In a significant move towards taxpayer facilitation, the Government has today onwards allowed the filing of " NIL " GST monthly Return in FORM GSTR-3B through SMS. Earlier, The Govt. has come up with such relief measures in the form of allowing Return filing through EVC for Taxpayers of all categories. This latest move will substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month. Now, taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through an SMS. For this purpose, the functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect. The status of the returns so filed can be tracked on the GST Portal by logging in to GSTIN account and navigating to Services > Returns > Track Return Status . The procedure to file Nil returns by SMS is as follow...