GSTR Due dates has been extended till 31.08.2020 ?

What change has been done in Notification 55/2020-Central Tax and Notification 56/2020-Central Tax dated 27.06.2020


Due to lot of confusion in the market related to Notification no. 55/2020-Central Tax and Notification no. 56/2020-Central Tax, that whether the due date of GSTR-3B and GSTR-1 has been extended till 31.08.2020 ?

For Extended due dates of GSTR-1 and GSTR -3B please refer:


For the removal of doubts, we are explaining about what type of extension has been done in these Notification 55/2020-Central Tax and Notification 56/2020-Central Tax and these are as under:

Notification No 55/2020 dated 27.06.2020

These notification has amend the previous Notification no 35/2020- Central Tax dated 03.04.2020 and under these notification following extension has been given:

Purpose

Due date (Earlier)

Due date (Amended)

From department, authority, commission or tribunal point of view

  • Completion of any proceeding or
  • Passing of any order or
  • Issuance of any notice, intimation, notification, sanction or approval etc.

for/to taxpayer registered under GST laws. 


These purpose falls under the period from 20th March, 2020 to 29th June, 2020

 

Extended till 30th June, 2020


The these purpose falls under the period from 20th March, 2020 to 30th August, 2020

 

Extended till 31st August, 2020

Returns of:

  •  GSTR-7 (TDS return under GST as per section 39(3) of CGST Act, 2017)
  •  GSTR-6 (ISD return under GST as per section 39(4) of CGST Act, 2017)
  • GSTR-5 (Non Resident return under GST as per section 39(5) of CGST Act, 2017)


The Due dates falls under the period from 20th March, 2020 to 29th June, 2020

 

Extended till 30th June, 2020


The Due dates falls under the period from 20th March, 2020 to 30th August, 2020

 

Extended till 31st August, 2020


Notification No 56/2020dated 27.06.2020

These notification has amend the previous Notification no 46/2020- Central Tax dated 09.06.2020 and under these notification following extension has been given:

Purpose

Due date (Earlier)

Due date (Amended)

From department point of view

·  Notices in case of rejection of refund in full or part

·  Time limit of issuance of refund order as per Section 54(5) and 54(7) to taxpayer registered under GST laws

These dated falls under the period from 20th March, 2020 to 29th June, 2020 then,

 

Extended till 30th June, 2020

The these purpose falls under the period from 20th March, 2020 to 30th August, 2020

 

Extended till 31st August, 2020


For Due dates of GSTR-1 and GSTR-3B for the period February,2020 to August,2020 please refer

https://taxtunnel.blogspot.com/2020/06/whether-due-date-of-gstr-3b-and-gstr-1.html


For more useful updates, please visit and follow: https://taxtunnel.blogspot.com/

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