GST Monthly Updates: April 2020

The topics covered in this video

1. GST notifications for April 2020

2. CMP-02 date extension

3. GST-3B for Feb-20, Mar-20 & Apr-20 date relaxation

4. GSTR-1 late filing fees waiver

5. CMP-08 date extension

6. GSTR-4 date extension

7. Completion of any proceedings date extension

8. E-way date extension

9. GSTR-3B for May-20 extension

10. PMT-09 availability

Notifications covered:

1. Notification No. 30/2020-Central Tax ,dt. 03-04-2020: CGST Rules (Fourth Amendment) allowing option of Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4)

2. Notification No. 31/2020-Central Tax ,dt. 03-04-2020: Conditional lowering of interest rate for tax periods of February, 2020 to April, 2020

3. Notification No. 32/2020-Central Tax ,dt. 03-04-2020: Conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020

4. Notification No. 33/2020-Central Tax ,dt. 03-04-2020: Conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020

5. Notification No. 34/2020-Central Tax ,dt. 03-04-2020: Extension of filing date of FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020

6. Notification No. 35/2020-Central Tax ,dt. 03-04-2020: Extension of due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and validity of e-way bills extension

7. Notification No. 36/2020-Central Tax ,dt. 03-04-2020: Extenstion of due date for filing FORM GSTR-3B of May 2020

8. Notification No. 37/2020-Central Tax ,dt. 28-04-2020: PMT 09 Facility of Transfer in Electronic Cash Ledger from 21.04.2020