Quick reference to tax compliance and reliefs provided under The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and Notifications issued after 20.3.2020 {Part 4}- Goods and Services Tax Laws, GST Return u/s 37(1) r/w rule in Form GSTR-1

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Relevant Subject / Section : test Date of the Article :
  1. Following are the due dates of Furnishing of details of outward supplies in Form GSTR-1:
    • GSTR-1 for the month of March, 2020                               – 11. 4.2020
    • GSTR-1 for the month of April, 2020                                  –  11.5.2020
    • GSTR-1 for the month of May, 2020                                    –  11.6.2020
    • GSTR-1 for the Quarter ended on 3.2020                           –    30.4.2020

2. These due dates have not been changed or extended

  1. However, vide Notification No. 33/2020 – Central Tax dated 3.4.2020 late fee for furnishing of Form GSTR-1 for the following months has been waived if the same are furnished up to 30.6.2020:
    • March, 2020
    • April, 2020
    • May, 2020
  1. Similarly, vide Notification No. 33/2020 – Central Tax dated 3.4.2020 late fee for furnishing of Form GSTR-1 for the quarter ending on 31.3.2020 has been waived if the same is furnished up to 30.6.2020.

Notification No. 33/2020-Central Tax dated 3.4.2020

Accordingly, late fee has been  waived  in  respect  of  above  mentioned  Form  GSTR-1  by inserting following 4th proviso in Notification No. 4/2018-Central Tax dated 23.1.2018 vide Notification No. 33/2020-Central Tax dated 3.4.2020

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.”.