Due to the Covid 19 outbreak and the related Lockdown, the Government has announced various relaxation in Compliances relating to GST Filing and Compliances and notifications in this regard were issued vide Notication Nos 30/2020 CT to 36/2020, providing various reliefs.

Points to Note :-

  • There is no Change in the last date of filing the GST Returns
  • The relaxation is for the Interest & late fees only.
  • This means that if the returns are filed after the date as specified in the notifications, the the Interest and late fees will be payable from the original due date.
  •  Input Tax credit (ITC) Restrction u/s. 35(4) has been relaxed. The 10% restriction on ITC should be applied for the months Feb 2020 – Aug 2020 is to be applied cumulatively. Any excess/lesser claim to be adjusted in the GSTR 3B of Sep 2020.
  • Last but not the lease, where any time limit for completion or compliance of any action , by any authority or by any person has been prescribed/notified, which falls during the period from 20th March 2020 to 29th June 2020, and the compliance could not be completed during this period, the due date of all those compliances has been extended upto 30th June 2020

The above mentioned notifications are reproduced below (Source : CBIC GST Portal)