Clarification on Recent Notifications issued by CBIC

Whole country is facing corona outbreak. Ministry of finance has provided various relaxations to taxpayers by way of
extending various due dates which were falling during Lockdown Period and also various sections are coming into force
from the day appointed by CBIC. We are providing you the brief of notifications issued by CBIC on 24th June, 2020.

No. 49/2020 –Central Tax:

Central Government has appointed 30th day of June, 2020, as the date from which the provisions of sections 118, 125, 129 and 130 of the said Act, shall come into force.

What are the provisions of above mentioned sections?

  •   Sec 118 – Appeal to Supreme court:
    An appeal shall lie to the Supreme Court—
    (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
    (b) from any judgment or order passed by the High Court in an appeal made under section 117 or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the
    Supreme Court.
  • Sec 125 – General Penalty:
    Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is
    separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees.
  • Sec 129 – Detention, seizure and release of goods and conveyances in transit:
    where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure
  • Sec 130 – Confiscation of goods or conveyances and levy of penalty:
    if any person—
    (i) supplies or receives any goods with intent to evade payment of tax; or
    (ii) does not account for any goods on which he is liable to pay tax; or
    (iii) supplies any goods liable to tax under this Act without having applied for registration; or
    (iv) contravenes any of the provisions of this Act or the rules made thereunder; or
    (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty.

No. 50/2020 – Central Tax:

CG has notified rates for person opting to pay tax under Composition levy which will be effective from 1st April, 2020.

Sr.No.

Section

Category of person

Rate of Tax

1

10(1) and 10(2)

Manufacturers of goods other than Ice cream, Pan masala and tobacco

0.5% of turnover in state

2

10(1) and 10(2)

Supplier of restaurant service

2.5% of turnover in state

3

10(1) and 10(2)

Any other supply(Trader)

0.5% of turnover in state

4

10(2A)

Service provider eligible to opt to pay tax under sub-section (2A), of section 10

3% of turnover in
state

No. 51/2020 – Central Tax, 02/2020–Union Territory Tax & 05/2020 – Integrated Tax:

Interest on payment of tax if GSTR-3B filed beyond the date specified

Sr.No.

Class of registered Person

Period

Rate of Interest

1

Turnover > 5 Cr

Feb, March & April – 2020

Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020

2

Turnover <= 5 Cr

For 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

February

March

April

May

June

July

Nil till 30th June and then 9% till 30th sept

Nil till 3rd July and then 9% till 30th sept

Nil till 6th July and then 9% till 30th sept

Nil till 12th Sept and then 9% till 30th sept

Nil till 23rd Sept and then 9% till 30th sept

Nil till 27th Sept and then 9% till 30th sept

3

Turnover <= 5 Cr

For 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

February

March

April

May

June

July

Nil till 30th June and then 9% till 30th sept

Nil till 5th July and then 9% till 30th sept

Nil till 9th July and then 9% till 30th sept

Nil till 15th Sept and then 9% till 30th sept

Nil till 25th Sept and then 9% till 30th sept

Nil till 29th Sept and then 9% till 30th sept

No. 52/2020–Central Tax & No. 54/2020 – Central Tax ( For August):

Due date of filling GSTR-3B

Sr.No.

Class of registered Person

Period

Rate of Interest

1

Turnover > 5 Cr

Feb, March & April – 2020

24th day of June, 2020

2

Turnover <= 5 Cr

For 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

February

March

April

May

June

July

August

30th June

3rd July

6th July

12th Sept

23rd Sept

27th Sep

1st Oct

2

Turnover <= 5 Cr

For 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

February

March

April

May

June

July

August

30th July

5th July

9th July

15th Sept

25th Sept

29th Sep

3rd Oct

For a returns pending of period July-17 to Jan-2020, if furnished between 1st July, 2020 to 30th Sept, 2020, Late fees payable by taxpayer will be: If Return is Nil- No Late Fees
Other- Late fees: 250 CGST & 250 SGST per month

No. 53/2020 – Central Tax:

Due dates of GSTR-1-

Sr.No.

Period

Due Date

1

March-2020

10th July, 2020

2

April-2020

24th July, 2020

3

May-2020

28th July, 2020

4

June-2020

5th Aug, 2020

5

Jan to March-2020

17th July, 2020

6

6 April to June 2020

3rd Aug, 2020

No. 34/2020- Central Tax:

Due dates for registered person who opted to pay tax under composition scheme

CMP-08 for a period Jan to March-2020 : 7th July, 2020
GSTR-4 for the financial year 2019-20 : 15th July, 2020

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