Some Important changes in GST due to Covid-19 pandemic

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There are some relaxation given by Indian Government in order to easy of doing business. Some relaxation are for due date, some are for less interest rate so read this article to be updated..

 
Due date for GSTR-3B    
Turnover < 1.5 Crore  
For the month of Feb, 2020 30th June, 2020
For the month of Mar, 2020 03rd July, 2020
For the month of Apr, 2020 06th July, 2020
For the month of May, 2020   14th July, 2020
   
Turnover between 1.5 crore to 5 crore    
For the month of Feb, 2020 29th June, 2020
For the month of Mar, 2020 29th June, 2020
For the month of Apr, 2020 30th June, 2020
For the month of May, 2020   14th July, 2020
   
Turnover > 1.5 Crore    
For the month of Feb, 2020 24th June, 2020
For the month of Mar, 2020 24th June, 2020
For the month of Apr, 2020 24th June, 2020
For the month of May, 2020   27th June, 2020
   
Due date for GSTR-1 (Quarterly), Turnover < 1.5 crore    
For the month of Feb, 2020 30th June, 2020
For the month of Mar, 2020 30th June, 2020
For the month of Apr, 2020 31st July, 2020
For the month of May, 2020   31st July, 2020
   
Due date for GSTR-1 (Monthly), Turnover > 1.5 crore    
For the month of Mar, 2020   30th June, 2020
For the month of Apr, 2020   30th June, 2020
For the month of May, 2020   30th June, 2020
   
GSTR 9/9C Annual Return for the F.Y. 2018-19 31st Mar, 2020 30th Sept., 2020
   
Input Tax credit restriction rule of 10% with reference to GSTR2A shall not apply to input tax Credit availed by the registered persons in the returns in FORM GSTR-3B for the month of February to August, 2020, but 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 10% condition.

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