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ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
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CLICK THE LINK BELOW TO VIEW "MY LOVER IS MY ANGEL" ARTICLES IN TAMIL------கீழ்க் காணும் இணைப்பினைக் கிளிக் செய்து "என் காதலி என் தேவதை" வலைப் பதிவுகளை தமிழில் காணுங்கள்
1. First Love Acceptance : முதல் சம்மதம் 2. First Touch : முதல் ஸ்பரிசம் 3. I belongs to you, You belongs to me, The city belongs to us : நான் உனக்கு சொந்தம். நீ எனக்கு சொந்தம். ஊரே நமக்கு சொந்தம் 4. First Love Gift : முதலாவது பரிசு 5. First Prayer : முதலாவது வழிபாடு 6. Prayer for Child : குழந்தை பாக்கியம் 7. Elder Blessings : உறவினர் நல்லாசி 8. Our first sadness : எங்களது முதல் சோகம் 9. First joint marriage discussion with my angel : முதலாவது திருமண கலந்தாய்வு (அவளும் நானும் சேர்ந்து) 10. Joint Prayer by us : இருவர் வழிபாடு 11. First marriage discussion with parents : முதலாவது திருமண கலந்தாய்வு (எனது பெற்றோர்களுடன்) 12. First marriage discussion with her mom : முதலாவது திருமண கலந்தாய்வு (அவளது தாயாருடன்) 13. My loss of my angel : என் தேவதையின் பிரிவு 14. First happiness after her marriage : திருமணத்திற்குப் பின்னர் அவளது முதல் சந்தோஷம் 15. Choosing name for child before birth : குழந்தைக்குப் பெயர் தேடல் 16. My mother's sadness and happiness : என் தாயாரின் வருத்தமும் சந்தோஷமும் 17. Not participating any functions or celebrations : எந்த ஒரு விசேஷங்களிலும் கலந்து கொள்ளாமை 18. First Female Child : முதலாவது பெண் குழந்தை 19. Little angel to my angel : தேவதைக்கு ஒரு குட்டி தேவதை 20. Bride Search : பெண் பார்க்கும் படலம் 21. Parents Own House : பெற்றோர் சொந்த வீடு 22. Joyful meeting : சந்தோஷமான சந்திப்பு 23. My Angel's Appreciation : என் தேவதையின் பாராட்டுதல்கள் 24. Bride Search Discussion : பெண் பார்ப்பதற்கு முன் ஒரு கலந்துரையாடல் 25. Marriage Invitation : திருமண அழைப்பு 26. House Warming : வீடு பார்த்துக் குடியேறுதல் 27. Happiness and Unhappiness of us : அளவுக்கு அதிகமான சந்தோஷம் மற்றும் சோகம் 28. Planning for Future : எதிர் காலத்தைப் பற்றி திட்டமிடல் 29. Marriage arrangements to my Little Angel : குட்டி தேவதைக்கு திருமண ஏற்பாடுகள் 30. Demise of Angel's Spouse : தேவதையின் கணவர் மறைவு 31. Love Marriage of My Angel's son : தேவதையின் மகனுக்கு காதல் திருமணம் 32. Same thought in both hearts : இரண்டு இதயங்களுக்குள் ஒரே எண்ணம் ஒரே சிந்தனை 33. Financial Crisis and its remedies in families : குடும்பத்தில் ஏற்படும் பணக் கஷ்டமும் அதற்கான நிவர்த்தியும் 34. Marriage Delays and its remedies : திருமணத் தடைகளும் அவற்றிற்கான பரிகாரங்களும் 35. Prayers for purchase of own house property : சொந்த வீடு வாங்கும் பாக்கியம் பெற செய்ய வேண்டிய வழிபாடுகள் 36. Loneliness in Palace : அரண்மனையில் தனிமை - கடல் கடந்த நாடுகளில் வாழ்வோரின் பெற்றோர் நிலை 37. House Construction Work : வீடு கட்டும் பணிகள் 38. Happiness Again : மீண்டும் ஒரு சந்தோஷம் 39. Meeting for Long Duration goodbye : நீண்ட நாட்களுக்கு பிரியா விடை சந்திப்பு
CLICK THE LINK BELOW TO VIEW "LOVE STORY" ARTICLES IN TAMIL------கீழ்க் காணும் இணைப்பினைக் கிளிக் செய்து "காதல் கதை" வலைப் பதிவுகளை தமிழில் காணுங்கள்
01. Nostalgia for my lover's absence : என்னைக் காண என் காதலர் வராத ஏக்கம் 02. First Introduction : முதல் அறிமுகம் 03. First desire : முதல் விருப்பம் 04. First Word : முதல் வார்த்தை 05. First Day Game : முதல் நாள் விளையாட்டு 06. First Day Game continuity : முதல் நாள் விளையாட்டு தொடர்ச்சி 07. Lonelyness due to opening of Schools : பள்ளிகள் திறந்தமையால் தனிமை 08. Evening Classes : மாலை வகுப்புகள் 09. First meet with his Mom : முதன் முறையாக அவரது தாயாரை சந்தித்தது 10. First time prayer with his mom in temple : முதன் முறையாக அவரது தாயாருடன் கோயிலில் வழிபாடு 11. First expression of expectations : எதிர்பார்ப்புகளின் முதல் வெளிப்பாடு 12. First acceptance from mom : தாயாரின் முதல் சம்மதம் 13. Future dreams : எதிர் காலக் கனவுகள் 14. One about another : ஒருவரைப் பற்றி மற்றொருவர் 15. First cooking : முதல் சமையல் 16. Success in School Examination : பள்ளித் தேர்வில் வெற்றி 17. First Tour : முதல் சுற்றுலா 18. Pilgrimage First Day : புனித யாத்திரை முதல் நாள். 19. Pilgrimage Second Day : புனித யாத்திரை இரண்டாம் நாள் 20. Pilgrimage Third Day : புனித யாத்திரை மூன்றாம் நாள் 21. Pilgrimage Fourth Day : புனித யாத்திரை நான்காம் நாள் 22. Distribution of Temple Prasadams : கோயில் பிரசாதங்கள் விநியோகம் 23. First Acceptance and First Touch : முதல் சம்மதம் மற்றும் முதல் ஸ்பரிசம் 24. First Advise and Birth Day Gift : முதலாவது அறிவுறை மற்றும் பிறந்த நாள் பரிசு 25. Relationship Strengthened : உறவு வலுவடைந்தது 26. Deep Prayers : ஆழமான பிரார்த்தனை 27. Government Job : அரசாங்க வேலை 28. Isolation Again : மீண்டும் தனிமை 29. Anger on Father : தந்தை மீது கோபம் 30. Wait and Watch : எதிர் பார்த்துக் காத்திருத்தல் 31. My Thoughts Before Sleeping : தூங்குவதற்கு முன் எனது எண்ணங்கள் 32. Expectation and Disappointment : எதிர்பார்ப்பும் ஏமாற்றமும் 33. Meet Again : மறுபடியும் சந்தித்தல் 34. Second Joyful Meet : இரண்டாவது மகிழ்ச்சியான சந்திப்பு 35. Remembrance of Past Periods : கடந்த காலங்களின் நினைவு 36. Lack of Courage or Cowardness : தைரியம் இல்லாமையா அல்லது கோழைத் தனமா? 37. Birth Day and Searching Name for Child : பிறந்த நாள் மற்றும் குழந்தைக்குப் பெயர் தேடல் 38. Visit of His Mom : அவரது தாயார் வருகை 39. Seemantham or Bangle Ceremony during Pregnancy : வளைகாப்பு 40. Child Delivery between Train Journey : இரயிலில் பயணத்தின் இடையே குழந்தை பிரசவம் 41. Future Plans not Fulfilled : எதிர் காலத் திட்டங்கள் நிறைவேறவில்லை 42. Frustration in Life : வாழ்க்கையில் விரக்தி 43. First Meet After Delivery : பிரசவத்திற்குப் பின் முதல் சந்திப்பு 44. Bride Search : மணமகள் தேடல் 45. Bride Search Difficulties : மணமகள் தேடலில் சிரமங்கள் 46. Long Conversation without Tears : கண்ணீர் இல்லாமல் நீண்ட உரையாடல் 48. Counselling for choosing Right Bride : சரியான மணமகள் தேர்வு செய்ய ஆலோசனை 49. Normal Conversation : சாதாரண உரையாடல் 50. Going to Home for Surgery : அறுவை சிகிச்சைக்கு சொந்த ஊர் செல்லுதல் 51. Return to Work Place after Surgery : அறுவை சிசிச்சைக்குப் பின் பணியிடம் திரும்புதல் 52. Secret of Daughter's Name and Bride Search : மகளின் பெயர் ரகசியம் மற்றும் வரன் பார்த்தல் 53. Unexpected Conversation : எதிர்பாராத உரையாடல் 54. Jasmine Flower Strings and Wheat Halwa : மல்லிகை பூவும் ஹல்வாவும் 55. Mother's House ; அன்னை இல்லம் 56. Final Conclusion in Bride search : மண மகள் தேடலில் இறுதி முடிவு 57. Betrothal : நிச்சயதார்த்தம் 58. Again Nostalgia : மீண்டும் ஏக்கம் 59. Conversation without satisfaction : திருப்தி இல்லாமல் உரையாடல் 60. Conversation about Love Failure with my relative : என் உறவினருடன் காதல் தோல்வி பற்றிய உரையாடல் 61. Wedding Invitation : திருமண அழைப்பிதழ் 62. Anxiety like Loss< : இழப்பு போன்ற கவலை 63. Last meeting with him before his marriage : திருமணத்திற்கு முன் அவருடன் கடைசி சந்திப்பு 64. Valentine's Wedding is Intolerate Tragedy : காதலர் திருமணம் என்பது தாங்க முடியாத சோகம் 65. First Meet After Marriage : திருமணத்திற்குப் பின்னர் முதல் சந்திப்பு 66. Intimacy of his mother with me : என்னுடன் அவரது தாயாரின் நெருக்கம் 67. Even After Marriage Saree Gift : திருமணத்திற்குப் பின்னரும் கூட சேலை பரிசு 68. Wedding Gift : திருமணப் பரிசு 69. Doubt Spoils Happiness : சந்தோஷத்தைக் கெடுக்கும் சந்தேகம் 70. What Will be the Next? : அடுத்தது என்னவாக இருக்கும்? 71. Late and Hasty Decisions will Spoil the Future ; தாமதமான மற்றும் அவசர முடிவுகள் எதிர்காலத்தை கெடுக்கும். 72. Feelings Like Loneliness : தனிமை போன்ற உணர்வுகள் 74. Double Happyness ; இரட்டிப்பு சந்தோஷம் 75. Pongal Festival : பொங்கல் பண்டிகை 76. Intimate Relationship : நெருக்கமான உறவு 77. Wrong Decisions due to Overconfidence : அதிக நம்பிக்கையினால் தவறான முடிவுகள் 78. Life without Interest : ஆர்வம் இல்லாத வாழ்க்கை 79. Last Deepawali Gift : கடைசி தீபாவளிப் பரிசு 80. Unbearable Tragedy : தாங்க முடியாத சோகம் 81. Unforgettable Memories : மறக்க முடியாத நினைவுகள். 82. Marriage Arrangements to Daughter : மகளுக்கு திருமண ஏற்பாடுகள் 83. Daughters' Marriages and Ill-health : மகள்களின் திருமணங்கள் மற்றும் உடல் நலக் குறைவு 84. Hard Times for Both : இருவருக்கும் கடினமான காலம் 85. How to Prevent Loss in Business? : வணிகத்தில் இழப்பைத் தடுப்பது எப்படி? 86. Invisible Companion : கண்ணுக்குத் தெரியாத துணை 87. How to Choose a Life Partner? : வாழ்க்கை துணையை தேர்வு செய்வது எப்படி? 88. Mutual Exchange of Happenings : நிகழ்வுகளின் பரஸ்பர பரிமாற்றம். 89. The Glory of the Temple Steps : கோவில் படிகளின் மகிமை 91. Temples, Churches, Mosques and Places of Worship : கோவில்களும் ஆலயங்களும் பள்ளிவாசல்களும் வழிபாட்டுத் தலங்களும் 92. Homams and Yagams : ஹோமங்களும் யாகங்களும் 93. Conversation about the marriage of the son : மகனின் திருமணம் பற்றிய உரையாடல் 94. Son's Marriage : மகனின் திருமணம் 95. Decrease of Intimacy due to Family Members : குடும்ப உறுப்பினர்கள் காரணமாக நெருக்கம் குறைதல் 96. His Arrival is Expected : அவரது வருகை எதிர்பார்க்கப் படுகின்றது 97. Labor Pain and Abdominal Pain : பிரசவ வலியும் வயிற்று (பொய்) வலியும் 98. Minimizing Frequent Visits : அடிக்கடி வருகைகளைக் குறைத்தல் 99. Conversation After Long Interval : நீண்ட இடைவெளிக்குப் பின்னர் உரையாடல் LAST ARTICLE. Bamboos Used During Construction : முட்டுக் கொடுத்த மூங்கில்கள்
CLICK THE LINK BELOW TO VIEW "DESIRED LIFE AND REAL LIFE" ARTICLES IN TAMIL------கீழ்க் காணும் இணைப்பினைக் கிளிக் செய்து "விரும்பிய வாழ்க்கை மற்றும் நிஜ வாழ்க்கை" வலைப் பதிவுகளை தமிழில் காணுங்கள்
001. Schoolmate : பள்ளித் தோழி 002. Schoolmate : பள்ளித் தோழன் 003. Grandmothers' Affection : ஆச்சிகளின் பாசம் 004. Six to Sixty Years : ஆறு முதல் அறுபது வரை 005. You too late : நீங்கள் மிகவும் தாமதம் 006. Job Opportunity during Flight Travel : விமான பயணத்தின் போது வேலை வாய்ப்பு 007. Familiar Voice : பரிட்சயமான குரல் 008. Stock Trading and Share Market : பங்கு வர்த்தகம் மற்றும் பங்குச் சந்தை 009. Love Memories : காதல் நினைவுகள். 010. Divorce Withdrawal : விவாகரத்து திரும்பப் பெறுதல் 011. Marriage Blessings From God : கடவுளிடமிருந்து திருமண ஆசீர்வாதம் 012. Betel Garland and Vadai Garland : வெற்றிலை மாலையும் வடை மாலையும் 013. King and Queen Plate : ராஜா ராணி தட்டு 014. Alimony : ஜீவனாம்சம் 015. Two Solutions for the Same Problems (Solution-1) : ஒரே பிரச்சினைக்கு இரண்டு தீர்வுகள். (தீர்வு-1) 016. Two Solutions for the Same Problem (Solution-2) : ஒரே பிரச்சினைக்கு இரண்டு தீர்வுகள். (தீர்வு-2) 017. Love because of Misunderstanding : தவறான புரிதலின் காரணமாக காதல் 018. Bliss is Rapture : பேரின்பம் பேரானந்தம். 019. First Love is Mightgier than all Relations : அனைத்து உறவுகளையும் விட முதல் காதல் வலிமையானது 020. Astrology Succeeded : ஜோதிடம் வெற்றி பெற்றது 021. Unforgetable Memories : மறக்க முடியாத நினைவுகள் 022. Actual Life and Imagination Life : உண்மையான வாழ்க்கை மற்றும் கற்பனை வாழ்க்கை 023. House Warming Ceremony : கிரஹப் பிரவேசம் 024. Anxiety and Happiness : கவலையும் மகிழ்ச்சியும் 025. Unexpected Betrothal and Sudden Marriage : எதிர்பாராத நிச்சயதார்த்தம் மற்றும் திடீர் திருமணம். 026. Kunkumam Casket : குங்குமச் சிமிழ் 027. The Glory of the Lamps : விளக்குகளின் மகிமை 028. The Heart Never Forgets : நெஞ்சம் மறப்பதில்லை 029. Unstable Income : நிலையில்லா வருமானம். 30. Job Looking Foil : வேலை தேடும் படலம்

Sunday, June 28, 2020

Extension of Last dates to file GST returns due to COVID-19 pandemic

REVISED CALENDAR FOR FILING OF GST RETURNS IN INDIA IN FORM GSTR-3B AND FORM GSTR-1 DUE TO CORONA VIRUS PANDAMIC (COVID-19).


The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

The Central Government has announced One Day Janata Curfew on 22.3.2020 due to COVID-19 Pandemic

https://abhivirthi.blogspot.com/2020/06/extension-of-last-dates-to-file-gst.html



The Central Government has also announced the following Lockdowns all over India due to COVID-19 Pandemic.

Lockdown 1.0 from 25.03.2020 to 14.04.2020 (21 days)
Lockdown 2.0 from 15.04.2020 to 03.05.2020 (19 days)
Lockdown 3.0 from 04.05.2020 to 17.05.2020 (14 days)
Lockdown 4.0 from 18.05.2020 to 31.05.2020 (14 days)

 Unlock      1.0 from 01.06.2020 to 30.06.2020 (30 days)
Unlock      2.0 from 01.07.2020 to 31.07.2020 (31 days) 
Applicable for Containment Zones with certain relaxations.


DURING THE LOCKDOWN PERIOD THE FOLLOWING RESTRICTIONS WERE FOLLOWED AS PER GOVERNMENT DIRECTIONS

·        Regulate hours and work in government offices to reduce congestion and maintain hygiene. Regulate working hours in all services except for essential services. Industrial establishments to adopt staggered timings and regulation of crowd in market should also be resorted to.
·        Private sector to consider work from home, wherever feasible.
·        Educational institutions, theatres, museums, gyms, examination centres, etc. to be closed.
·        Sporting events, competitions and religious gatherings to be postponed and maintain required social distancing even in smaller gatherings.
·        Plan decrease in frequency of services of metros, railways, buses and airplanes; alternate seating to ensure social distancing; disinfection and crowd control in places like railway stations, metro stations, bus stands, airports, etc.
·        All senior citizens [except for public representatives/government servants/medical professionals to remain indoors and avoid gatherings, except for medical reasons and need for essential services.
·        All children below 10 years of age to remain at home and avoid going to public parks, picnics and other games requiring large number of participants.
·        All health establishments to avoid non-urgent hospitalization and minimize elective surgeries. Motivating citizens, particularly the Youth, to be volunteers to support the Governments' ongoing efforts in management of COVID-l9.
·        Regulate prices of masks, sanitizers, medicines, etc. and ensure their availability.
·        Sensitize on appropriate use of masks and good hygienic practices including washing hands with soap.


Due to the above restrictions the taxpayers are not able to open business establishments and service units during the lockdown periods.

The Central Government has announced the extension of last dates to file GST Returns and Income Tax Returns etc for the period from February 2020 due in March 2020 and also for certain subsequent periods and also extended the validity of E-Way Bills as the movement of vehicles on the Road are disturbed.

The Central Government has extended the last date to file GST Returns and waived the late fees for certain periods and also reduced the interest payable on belated submission of GST returns and as per the latest Notifications the GST Returns were to be filed on the following dates with the conditions noted against each.

.
FORM GSTR-3B return filing revised DUE dates calendar
Date
Form
Month
No Late Fee if the returns filed on or before
Interest Liability
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding year
24.06.2020







27.06.2020

20.07.2020
GSTR-3B






GSTR-3B
GSTR-3B
Feb 2020
Mar 2020
Apr 2020





May 2020

June 2020
24.06.2020
24.06.2020
24.06.2020





27.06.2020

20.07.2020
NIL for first 15 days from the due date and 9 per cent thereafter till 24.06.2020 and then 18 per cent


No relaxation

No relaxation
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
30.6.2020
GSTR-3B
February 2020
30.06.2020
Nil till 30th day of June, 2020 and 9 per cent thereafter till 30th day of September, 2020.
03.07.2020
GSTR-3B
March 2020
03.07.2020
Nil till 3rd day of July, 2020 and 9 per cent thereafter till 30th day of September, 2020.
06.07.2020
GSTR-3B
April 2020
06.07.2020
Nil till 6th day of July, 2020 and 9 per cent thereafter till 30th day of September, 2020.
12.09.2020
GSTR-3B
May 2020
12.09.2020
Nil till 12th day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
23.09.2020
GSTR-3B
June 2020
23.09.2020
Nil till 23rd   day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
27.09.2020
GSTR-3B
July 2020
27.9.2020
Nil till 27th    day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
01.10.2020
GSTR-3B
August 2020
01.10.2020
Not Notified
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
30.6.2020
GSTR-3B
February 2020
30.06.2020
Nil till 30th day of June, 2020 and 9 per cent thereafter till 30th day of September, 2020.
05.07.2020
GSTR-3B
March 2020
05.07.2020
Nil till 5th   day of July, 2020 and 9 per cent thereafter till 30th day of September, 2020.
09.07.2020
GSTR-3B
April 2020
09.07.2020
Nil till 9th day of July, 2020 and 9 per cent thereafter till 30th day of September, 2020.
15.09.2020
GSTR-3B
May 2020
15.09.2020
Nil till 15th day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
25.09.2020
GSTR-3B
June 2020
25.09.2020
Nil till 25th day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
29.09.2020
GSTR-3B
July 2020
29.9.2020
Nil till 29th    day of September, 2020 and 9 per cent thereafter till 30th day of September, 2020.
03.10.2020
GSTR-3B
August 2020
03.10.2020
Not Notified
FORM GSTR-1 return filing revised DUE dates calendar
10.07.2020
GSTR-1
March 2020
10.07.2020
Late fee waived till 10.07.2020
24.07.2020
GSTR-1
April 2020
24.07.2020
Late fee waived till 24.07.2020
30.07.2020
GSTR-1
May 2020
30.07.2020
Late fee waived till 30.07.2020
05.08.2020
GSTR-1
June 2020
05.08.2020
Late fee waived till 05.08.2020
17.07.2020
GSTR-1
JAN TO
MAR 2020
17.07.2020
Late fee waived till 17.07.2020
03.08.2020
GSTR-1
APR TO
JUN 2020
03.08.2020
Late fee waived till 03.08.2020


LATE FEE FOR EARLIER PERIODS UPTO JANUARY 2020

The Central Government has also made certain changes in levy of late fees for taxpayers who has not furnished the GST returns from July 2017 to January 2020 and modified that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020”.

The relevant Notifications are given below for ready reference:


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs


Notification No. 50/2020 – Central Tax


New Delhi, the 24th June, 2020

G.S.R  (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 (Seventh Amendment) Rules, 2020.

(2) They shall come into force with effect from the 01st day of April, 2020.

2.  In the Central Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following

Table shall be substituted, namely:-

“Table

Sl.
No.
Section under which
composition levy is opted
Category of registered
persons
Rate of tax
(1)
(1A)
(2)
(3)
1.
Sub-sections (1) and (2) of
section 10
Manufacturers,  other  than
manufacturers  of  such goods as may be notified by the Government
half per cent. of the
turnover in the State or Union territory
2.
Sub-sections (1) and  (2) of
section 10
Suppliers  making  supplies
referred to in clause (b) of paragraph 6 of Schedule II
two  and  a  half  per
cent. of the turnover in the State or Union territory
3.
Sub-sections (1) and  (2) of section 10
Any other supplier eligible for composition levy under sub-sections (1) and  (2) of section 10
half per cent. of the turnover of taxable supplies  of goods and services in the State or Union territory


4.
Sub-section (2A) of section
10
Registered     persons     not
eligible under the composition levy under sub- sections (1) and (2), but eligible to opt to pay tax under sub-section  (2A),  of section 10
three per cent. of the
turnover of taxable supplies  of goods and services in the State or Union territory.’’.






[F. No. CBEC-20/06/09/2019-GST]






(Pramod Kumar) Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section

3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th  June, 2017 and last amended vide notification No. 48/2020 - Central Tax, dated the 19th June, 2020 published vide number G.S.R.
394 (E), dated the 19th June, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs


Notification No. 51/2020 – Central Tax


New Delhi, the 24th June, 2020

G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
661(E), dated the 28th June, 2017, namely:–

In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely : –

“Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date,  namely:--

Table

S. No. (1)
Class of registered persons



(2)
Rate of interest

(3)
Tax period



(4)
1.
Taxpayers  having  an  aggregate  turnover  of

more  than  rupees  5  crores  in  the  preceding financial year
Nil for first 15 days

from  the  due  date, and    9    per    cent
February,

2020, March

2020,  April,

2020




thereafter   till   24th

day of June, 2020

2.
Taxpayers having an aggregate turnover of up

to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra  and  Nagar  Haveli,  Puducherry, Andaman and Nicobar Islands and Lakshadweep
Nil till the 30th day of

June, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
February,

2020
Nil till the 3rd day of

July, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
March, 2020
Nil till the 6th day of

July, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
April, 2020
Nil till the 12th day of

September,  2020, and 9 per cent thereafter till the 30th day   of   September,
2020
May, 2020
Nil till the 23rd  day

of September, 2020, and 9 per cent thereafter till the 30th day   of   September,
2020
June, 2020
Nil till the 27th    day

of September, 2020,
July, 2020




and    9    per    cent

thereafter till the 30th

day   of   September,

2020

3.
Taxpayers having an aggregate turnover of up

to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
Nil till the 30th day of

June, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
February,

2020
Nil till the 5th day of

July, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
March, 2020
Nil till the 9th day of

July, 2020, and 9 per cent   thereafter   till the 30th day of September, 2020
April, 2020
Nil till the 15th day of

September,  2020, and 9 per cent thereafter till the 30th day   of   September,
2020
May, 2020
Nil till the 25th day

of September, 2020, and 9 per cent thereafter till the
30th day of

September, 2020
June, 2020




Nil till the 29th    day

of September, 2020, and 9 per cent thereafter till the 30th day   of   September,
2020
July, 2020.”.



[F. No. CBEC-20/06/09/2019-GST]




(Pramod Kumar) Director, Government of India

Note: The principal notification number 13/2017 – Central Tax, dated the 28th  June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.661(E), dated the 28th  June, 2017 and was last amended vide notification number
31/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.231(E), dated the 3rd April,
2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs


Notification No. 52/2020 – Central Tax


New Delhi, the 24th June, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 128 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 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely :–

In the said notification,-

(i) in the third proviso, for the Table, the following Table shall be substituted, namely : –




“Table


S. No. (1)
Class of registered persons

(2)
Tax period

(3)
Condition

(4)
1.
Taxpayers  having   an   aggregate

turnover of more than rupees 5 crores in the preceding financial year
February,  2020,

March, 2020 and

April, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 24th  day of June, 2020
2.
Taxpayers  having   an   aggregate

turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the
February, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 30th  day of June, 2020



States  of  Chhattisgarh,  Madhya

Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
March, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 3rd day of July, 2020
April, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 6th day of July, 2020
May, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 12th  day of September, 2020
June, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 23rd  day of September, 2020
July, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 27th  day of September, 2020
3.
Taxpayers  having   an   aggregate

turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West
February, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 30th  day of June, 2020
March, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 5th day of July, 2020
April, 2020
If    return     in     FORM GSTR-3B is furnished on



Bengal, Jharkhand or Odisha or the

Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

or  before  the  9th   day  of

July, 2020
May, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 15th  day of September, 2020
June, 2020
If    return     in     FORM

GSTR-3B is furnished on or before the 25th  day of September, 2020
July, 2020
If  return  in  FORM GSTR-3B is furnished on or before the 29th  day of September, 2020



(ii) after the third proviso, the following provisos shall be inserted, namely: –


“Provided also that the total amount of late fee payable for a tax period, under section

47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of central tax payable in the said return is nil,

the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.”.

[F. No. CBEC-20/06/09/2019-GST]




(Pramod Kumar) Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st  December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 32/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.232 (E), dated the 3rd April, 2020..


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]


Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs


Notification No. 53/2020 – Central Tax


New Delhi, the 24th June, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–

In the said notification, for the third proviso, the following proviso shall be substituted, namely: –

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

Sl. No.


(1)
Month/ Quarter


(2)
Dates


(3)
1.
March, 2020
10th day of July, 2020
2.
April, 2020
24th day of July, 2020
3.
May, 2020
28th day of July, 2020


4.
June, 2020
05th day of August, 2020
5.
January to March, 2020
17th day of July, 2020
6.
April to June, 2020
03rd day of August, 2020.”.



[F. No. CBEC-20/06/09/2019-GST]




(Pramod Kumar) Director, Government of India

Note: The principal notification No. 4/2018– Central Tax, dated the 23rd January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 33/2020- Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3rd April, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs


Notification No. 54/2020 – Central Tax


New Delhi, the 24th June, 2020

G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in  the  notification  of  the  Government  of  India in  the  Ministry  of Finance (Department of Revenue), No. 29/2020 – 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.
212 (E), dated the 23rd March, 2020, namely:–

In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: –

“Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is 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, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore

rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd  day of October,
2020.”.

[F. No. CBEC-20/06/09/2019-GST]




(Pramod Kumar) Director, Government of India

Note: The principal notification number 29/2020 – 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.212(E), dated the 23rd  March, 2020 and was last amended vide notification number
36/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.236(E), dated the 3rd April,
2020...



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