The World Health Organization (WHO) has already declared COVID-19 a world health emergency. The pandemic crisis is challenging governments across the world to come up with some consolation measures for the people at large affected by this pandemic situation.

In India, The Government has issued various relaxation measures across all the domains affected by this pandemic. In this article, the focus will be on the GST related relief measures undertaken by the government.

Under the current lockdown phase, the routine GST related compliances have become a significant challenge. To mitigate the problems caused in this context, The Central Board of Indirect Taxes and Customs (CBIC) has issued numerous notifications, providing a helping hand to the taxpayers at large. A narrative briefing of several relaxations is as follows:

Relaxation related to GST Returns and Payment of Tax:

Although the due dates for filing GSTR-1 and GSTR-3B have not been extended (except for May 2020), however, the taxpayers have been given relaxations from levy of late fee and Interest.

• For GSTR-1, related to tax periods of March, April and May 2020 along with quarter-ending March 2020, No late fee shall be charged if the stated returns are filed on or before 30^th June, 2020.

For GSTR-3B, related to tax periods of February, March and April 2020, No late fee shall be charged if the stated returns are filed on or before the dates as mentioned below. Further, Interest shall be charged at the reduced rates, wherever applicable. The turnover based classification is mentioned in the table below:

I. Taxpayer having the Aggregate turnover upto 1.5 crores in the preceding financial year:
Tax Period	Revised Date of Filing	Interest / Late Fee
February 2020	30th June, 2020	No late fee or Interest shall be charged for stated taxpayers if the return is filed within the revised dates. However, where filing is done beyond the revised dates, Interest @ 18% alongwith the late fee shall be charged from the original due dates.
March 2020	3rd July, 2020
April 2020	6th July, 2020
II. Taxpayer having Aggregate turnover between 1.5 crores and 5 crores in the preceding financial year:
Tax Period	Revised Date of Filing	Interest / Late Fee
February 2020	29th June, 2020	No late fee or Interest shall be charged for stated taxpayers if the return is filed within the revised dates. However, where filing is done beyond the revised dates, Interest @ 18% along with the late fee shall be charged from the original due dates.
March 2020
April 2020	30th June, 2020
III. Taxpayer having Aggregate turnover of more than 5 crores in the preceding financial year:
Tax Period	Revised Date of Filing	Interest / Late Fee
February 2020	24th June, 2020	No late fees shall be charged for the stated taxpayers if the return is filed within the revised dates. Further, no interest shall be charged up to 15 days of delay in filing from the original due dates. However, beyond 15 days, delay in filing shall attract Interest @ 9% till 24th June, 2020. This 9% interest shall be calculated from “original due dates plus 15 days”. In case the return is filed after 24th June, 2020 Interest @ 18% along with the late fee shall be charged from the original due dates.
March 2020
April 2020

For the month of May, 2020, the due date for filing GSTR-3B has been extended based on turnover as follows:

• The due date for the taxpayers having an aggregate turnover of more than 5 crores in the previous financial year (irrespective of the location of the principal place of business) shall be 27^th June, 2020.
• The due date for the taxpayers having aggregate turnover up to 5 crores in the previous financial year shall be 12^th July, 2o20 and 14^th July, 2020 in place of 22^nd June, 2020 and 24^th June, 2020 respectively, considering the state-wise relaxation given for filing GSTR-3B (on the basis of the location of the principal place of business).

Relaxation from Restriction on claiming ITC under Rule 36(4):

Rule 36(4) of CGST Rules, did not allow a registered person to claim ITC which is not appearing in GSTR-2A, in excess of 10 % of what is available in GSTR-2A while filing their GSTR-3B for a particular month.

With a temporary relaxation to this condition, it has been clarified that for the period of February to August 2020, the ITC can be claimed on the Actual Invoice Basis. However, abiding by the rule again, cumulative adjustments shall be made in the month of September, 2020.

Relaxation for Composition Dealers:

The due date for filing of the statement of details of payment of Self-Assessed Tax in Form CMP-08 by the composition dealers for January-March 2020 quarter has been extended to 7^th July, 2020. Further, GSTR-4 for the Financial Year 2019-20 can be filed till 15^th July, 2020.

The taxpayers, who want to go for composition scheme for the Financial Year 2020-21 can file an intimation in Form CMP-02 now up to 30^th June, 2020 instead of 31^st March, 2020. The statement in Form ITC-03 shall be furnished up to 31^st July, 2020.

The validity of LUTs:

The validity of the existing Letter of Undertakings (LUT) of Financial Year 2019-20 has been extended up to 30^th June, 2020 to prevent the hampering of exports.

Accordingly, the time limit for filing Letter of Undertaking (LUT) for the Financial Year 2020-21 has been extended upto 30^th June, 2020.

Relaxations related to TDS / TCS:

The TDS / TCS under sections 51 & 52, which is due to be deposited between 20^th March, 2020 and 29^th June, 2020 can now be deposited up to 30^th June, 2020. Interest under section 50 shall not be attracted if TDS / TCS is deposited by 30^th June, 2020.

Further Form GSTR-7 /GSTR-8 for the period of March, 2020 to May, 2020 can now be filed upto 30^th June, 2020.

E way Bill Validity Extended:

E-way bills, expiring during the period of 20^th March, 2020 to 15^th April, 2020, shall be deemed to be valid till 30^th April, 2020.

Relaxation in Time Limits for other compliances:

In case, where the last date for compliance, either on part of the department or the taxpayer falls between 20^th March, 2020 and 29^th June, 2020, the same has been extended till 30^th June, 2020. This, however, shall not over-ride the specific relaxations provided, as mentioned above. The Second Project

The relaxation, however, shall exclude the following:

• Issues related to Valuation (Chapter IV).
• Registration related issues (falling under Section 25 and 27).
• Lapse of composition option [falling under sub-section (3) of section 10].
• Invoice related issues (section 31).
• Some return related issues (falling under section 37 and 47).
• Some other issues falling under sections 69, 90, 122 and 129.

Comments:

The routine compliance process under GST has been effected at large. Therefore, the relief measures by the government are the need of hour and highly appreciable.