GST NO. 07AAACE1747M1ZJ

CIN U20299DL1986 NPL023253

EXPORT PROMOTION COUNCIL FOR HANDICRAFTS 

EPCH HOUSE, POCKET 6 & 7, SECTOR 'C', LOCAL SHOPPING CENTRE, VASANT KUNJ, NEW DELHI-110070 

Tel: 91-11-26135256

Email:  policy@epch.com

Fax: 91-11-26135518,26135519

web: www.epch.in

EPCH-3/1(7)-POLICY/2020-21   

26th June, 2020

 

To,

 

All Member Exporters,

 

Subject : GST Updates – reg.

 

Dear Member(s),

 

This is in continuation to our previous Circulars on Goods & Services Tax. Kindly note, the Government has under taken various changes on GST portal. The impact of the changes is as under:-

 

1. Relaxation in Payment of Interest :- Notification No. 51/2020-Central Tax dated 24th June 2020 (copy attached) specify relaxation in payment incase late filling of GSTR-3B ( conditional relaxation for filling by due dates imposed earlier, has been removed). The extract of the Notification is as under:- 

 

S. No.

(1) 

Class of registered persons

(2) 

Rate of interest

(3) 

Tax period

(4) 

1.

Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year

Nil for first 15 days from the due date, and 9 per cent there after till 24thday of June, 2020

February, 2020, March, 2020 and April, 2020

2.

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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

Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020

February, 2020

Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020

March, 2020

Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020

April, 2020

Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020

May, 2020

Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020

June , 2020

Nil till the 27th day of September, 2020, July, 2020

and 9 per cent there after till the 30th day of September, 2020

July, 2020

3.

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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

Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020

February, 2020

Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020

March, 2020

Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020

April, 2020

Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020

May, 2020

Nil till the 25rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020

June , 2020

Nil till the 29th day of September, 2020, July, 2020

and 9 per cent there after till the 30th day of September, 2020

July, 2020

 

2. Exemption in Late Fee :- Notification No. 52/2020-Central Tax dated 24th June 2020 (copy attached) specify exemption in payment in late fee in case-GSTR-3B satisfied the following conditions. The extract of the Notification is as under:- 

 

S. No.

(1) 

Class of registered persons

(2) 

Tax period

(3) 

Condition

(4) 

1.

Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year

February, 2020, March, 2020 and April, 2020

2020 If return in FORM GSTR-3Bis furnished on or beforethe24thday of June, 2020

2.

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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, 2020

If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020

March, 2020

If return in FORM GSTR-3Bis furnished on or before the 3rd day of July, 2020

April, 2020

If return in FORM GSTR-3Bis furnished on or before the 6th day of July, 2020

May, 2020

If return in FORM GSTR-3Bis furnished on or before the 12th day of September, 2020

June , 2020

If return in FORM GSTR-3Bis furnished on or before the 23rd day of September, 2020

July, 2020

If return in FORM GSTR-3Bis furnished on or before the 27th day of September, 2020

3.

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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, 2020

If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020

March, 2020

If return in FORM GSTR-3Bis furnished on or before the 5th day of July, 2020

April, 2020

If return in FORM GSTR-3Bis furnished on or before the 9th day of July, 2020

May, 2020

If return in FORM GSTR-3Bis furnished on or before the 15th day of September, 2020

June , 2020

If return in FORM GSTR-3Bis furnished on or before the 25th  day of September, 2020

July, 2020

If return in FORM GSTR-3Bis furnished on or before the 29th day of September, 2020

 

3. Exemption of due date of GST-3B for specified person :- Notification No. 54/2020-Central Tax dated 24th June 2020 (copy attached) specify exemption of specified person for filling GSTR-3B. The extract of the Notification is as under:- 

·         Persons having aggregate turnover up to Rs. 5 Cr  and having principle place of business in the state of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of August, 2020shall be furnished electronically through the common portal, on or before the 1stday of October, 2020:

·         Persons having aggregate turnover up to Rs. 5 Cr  an d having principle place of business in the state of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rdday of October, 2020

 

This is for your information please.

 

Thanks and regards 

 

(Rakesh Kumar)

Director General

Encl : As above

Notification No. 51/2020-Central Tax (https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-51-central-tax-english-2020.pdf )

Notification No. 52/2020-Central Tax (https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-52-central-tax-english-2020.pdf )

Notification No. 54/2020-Central Tax (https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-54-central-tax-english-2020.pdf     

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