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TMI BlogClarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of novel corona virus (COVID-19)X X X X Extracts X X X X X X X X Extracts X X X X ..... llenges faced by taxpayers in meeting the compliance requirements under various provisions of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as the HGST Act ), Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors. 2. The Government has issued following notifications in order to provide relief to the taxpayers : Sl. No. Notification Remarks 1. Notification No. 35/GST-2, dated April 16, 2020 Amendment in the HGST Rules so as to allow taxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in Form CMP-02 till 30th June, 2020 and to allow cumulative application of the condition in rule 36(4) for the months of Februar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessed tax in Form GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing Form GSTR-4 for the financial year ending 31st March, 2020 till the 15th day of July, 2020. 6. Notification No. 43/GST-2, dated May 7, 2020 Notification under section 168A of the HGST Act for extending due date of compliance which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 to 30th day of June, 2020. 3. Various issues relating to above mentioned notifications have been examined. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner of State Tax, in exercise of its powers conferred under section 168 of the HGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for those registered persons whose aggregate turnover in the preceding financial year is above Rs. 5 crore. For those registered persons having turnover up to Rs. 5 crore in the preceding financial year, Nil rate of interest has also been notified. 3. Further, vide notification as per Notification No. 37/GST-2, dated April 16, 2020, the Government has waived the late fees for delay in furnishing the return in Form GSTR-3B for the months of February, March and April, 2020. 4. The lower rate of interest and waiver of late fee would be available only if due tax is paid by filing return in Form GSTR-3B by the date(s) as specified in the notification. 3. What are the conditions attached for availing the reduced rate of interest for the months of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020) may be illustrated as per the below Table : Sl. No. Date of filing GSTR-3B No. of days of delay Whether condition for reduced interest is fulfilled ? Interest 1. 02.05.2020 11 Yes Zero interest 2. 20.05.2020 30 Yes Zero interest for 15 days + interest rate at nine per cent. p.a. for 15 days 3. 20.06.2020 61 Yes Zero interest for 15 days + interest rate at nine per cent. p.a. for 46 days 4. 24.06.2020 65 Yes Zero interest for 15 days + interest rate at nine per cent. p. a. for 50 days 5. 30.06.2020 71 No Interest rate at 18 per cent. p.a. for 71 days (i. e., no benefit of reduced interest) 5. What are the conditions attached for availing the NIL rate of interest for the months of February, March and April, 2020, for a registered perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HGST Rules would apply during the lockdown period ? Vide Notification No. 35/GST-2, dated April 16, 2020, a proviso has been inserted in HGST Rules, 2017 to provide that the said condition shall not apply to input tax credit availed by the registered persons in the returns in Form GSTR-3B for the months of February, March, April, May, June, July and August, 2020, but that the said condition shall apply cumulatively for the said period and that the return in Form GSTR-3B for the tax period of September, 2020 shall be furnished with cumulative adjustment of input tax credit for the said months in accordance with the condition under rule 36(4). 8. What will be the status of e-way bills which have expired during the lockdown period ? In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Vide Notification No. 43/GST-2, dated May 7, 2020, issued under the provisions of section 168A of the HGST Act, except for few provisions covered in exclusion clause, any time limit for completion or compliance of any action which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, has been extended to 30th day of June, 2020. 4. Difficulties faced, if any, in implementation of the above instructions may please be brought to the notice of the Department. Excise and Taxation Commissioner-cum-Commissioner of State Tax - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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