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Date: 2020-09-21 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act,

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance regarding the Central Goods and Services Tax Act. The first notification extends the time limit for actions related to goods sent out of India for sale or return. The second waives late fees for FORM GSTR-4 returns. The third waives late fees for FORM GSTR-10 returns. Key Points / Main Content: Extension of Time Limit (Notification No. 66/2020): * Extends the time limit for completion or compliance of any action related to goods sent/taken out of India on approval for sale or return under Section 31(7) of the Central Goods and Services Tax Act, 2017. * Applies to actions with time limits falling between March 20, 2020, and October 30, 2020. * The new extended time limit is October 31, 2020. Waiver of Late Fee for FORM GSTR-4 (Notification No. 67/2020): * Waives late fees exceeding two hundred and fifty rupees for FORM GSTR-4. * Fully waives late fees if the total central tax payable in the return is nil. * Applies to registered persons who file FORM GSTR-4 for the quarters from July 2017 to March 2020 between September 22, 2020, and October 31, 2020. Waiver of Late Fee for FORM GSTR-10 (Notification No. 68/2020): * Waives late fees exceeding two hundred and fifty rupees for FORM GSTR-10 for registered persons who failed to furnish the return by the due date. * Applies to those furnishing the return between September 22, 2020, and December 31, 2020. Impact Analysis: Registered Persons Sending Goods Out of India for Sale or Return: * Impact: Benefit from the extended time limit for completing actions related to these goods. * Action Required: Ensure compliance with Section 31(7) by October 31, 2020. Registered Persons Filing FORM GSTR-4: * Impact: Potential waiver of late fees. * Action Required: File pending GSTR-4 returns for the specified period between September 22, 2020, and October 31, 2020, to avail of the late fee waiver. Registered Persons Filing FORM GSTR-10: * Impact: Potential waiver of late fees. * Action Required: File pending GSTR-10 returns between September 22, 2020, and December 31, 2020, to avail of the late fee waiver.

Key Entities Referenced

Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes, such as GST and Customs duty, in India. Ministry of Finance Department of Revenue: A department within the Ministry of Finance, Government of India, responsible for revenue collection and tax administration. Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government. Integrated Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on inter-State supply of goods or services or both. Union Territory Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on supply of goods or services or both in Union territories. Goods and Services Tax Council: A constitutional body responsible for making recommendations to the Union and State Governments on issues related to Goods and Service Tax. New Delhi: The location of the notification, which is the capital of India. PRAMOD KUMAR: Director in the F.No. CBEC2006082019GST
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-21092020-221857 xxxGIDHxxx CG-DL-E-21092020-221857 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 465] नई दिल्ली, सोमिार, जसतम्ब र 21, 2020/भार 30, 1942 No. 465] NEW DELHI, MONDAY, SEPTEMBER 21, 2020/BHADRA 30, 1942 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर और सीमािुल्क बोड)ड अजधसचू ना नई दिल्ली, 21 जसतम्ब र, 2020 स.ं 66/2020-केन्द्रीय कर सा.का.जन. 571(अ).—सरकार, केन्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इसके पश्चात इस अजधसूचना म ें उक्त अजधजनयम कहा गया ह)ै की धारा 168क के साथ पठित एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 20 और संघ राज्यक्षेत्र माल और सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 21 द्वारा प्रित्त िजक्तयों का प्रयोग करते हुए, पठरषि की जसफाठरिों पर, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग), अजधसूचना संख्या 35/2020-केन्द्रीय कर, तारीख 03 अप्रलै , 2020, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में संख्यांक सा.का.जन. 235(अ), तारीख 03 अप्रलै , 2020 द्वारा प्रकाजित की गई थी, म ें जनम्नजलजखत और संिोधन करती है, अथाडत:्- उक्त अजधसूचना म,ें प्रथम परै ा में, खंड (i) म,ें जनम्नजलजखत परंतुक को अतं :स्ट्थाजपत दकया िाएगा, अथातड ्:- “परंत ु और भी दक, िहां अनुमोिन पर जबक्री या िापसी के जलए भारत से बाहर भेिे या ले िाये िा रह ेमाल के संबंध में दकसी व्यजक्त के जलए दकसी भी समय सीमा, िो माचड, 2020 के 20िें दिन से अक्टूबर, 2020 के 30िें दिन तक की अिजध के िौरान आता ह,ै को उक्त अजधजनयम के खंड 31 के उपखंड (7) के तहत जनर्िष्टड या 4377 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] जनधाडठरत या अजधसूजचत दकया गया ह,ै और िहां ऐसी कारडिाई को पूरा करना या अनुपालन ऐसे समय के भीतर नहीं दकया गया ह,ै तो, ऐसी कारडिाई के पूरा करने की या अनुपालन के जलए समय सीमा अक्टूबर, 2020 के 31िें दिन तक बढा िी िायेगी ।” [फा.स.ं CBEC-20/06/08/2019-िीएसटी)] प्रमोि कुमार, जनिेिक ठटप्पण: मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) स.ं 35/2020–केन्द्रीय कर तारीख 03 अप्रलै , 2020 म ें संख्यांक सा.का.जन. 235(अ), तारीख 03 अप्रलै , 2020 द्वारा प्रकाजित दकया गया था, और भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) स.ं 65/2020- केन्द्रीय कर, दिनांक 01 जसतम्ब र, 2020 म,ें संख्यांक सा.का.जन. 542(अ), तारीख 01 जसतम्ब र, 2020 द्वारा प्रकाजित दकया गया था, द्वारा अंजतम संिोधन दकया गया था । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st September, 2020 No. 66/2020–Central Tax G.S.R. 571(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:- In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - “Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended up to the 31st day of October, 2020.”. [F.No. CBEC-20/06/08/2019-GST] PRAMOD KUMAR, Director Note: The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 65/2020 – Central Tax, dated the 1st September, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 542(E), dated the 1st September, 2020.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 21 जसतम्ब र, 2020 स.ं 67/2020-केन्द्रीय कर सा.का.जन. 572(अ).— केन्द्रीय माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इसके पश्चात इस अजधसूचना म ें उक्त अजधजनयम कहा गया ह)ै की धारा 128 के साथ पठित धारा 148 द्वारा प्रित्त िजक्तयों का प्रयोग करत े हुए, पठरषि की जसफाठरिों पर, एति्द्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 73/2017-केन्द्रीय कर, दिनांक 29 दिसम् बर, 2017, जिसे सा.का.जन.1600(अ), दिनांक 29 दिसम् बर, 2017, के तहत, भारत के रािपत्र, आसाधारण, के भाग II, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था, म ें और आग े भी जनम्नजलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म:ें- (ii) िसू रे परंतुक के पश्चात जनम्नजलजखत परंतुक को अंत:स्ट्थाजपत दकया िाएगा, अथाडत्:- “ परंत ु यह भी दक उन रजिस्ट्रीकृत व्यजक्तयों के जलए, िो दक िुलाई, 2017 स े माच,ड 2020 तक की जतमाजहयों स े संबंजधत प्ररूप िीएसटीआर-4 म ें जनयत तारीख तक जििरणी प्रस्ट्ततु नहीं कर पाय े थ,े लेदकन उक्त जििरणी को समयािजध जसतम्ब र, 2020 के 22िें दिन स े अक्टूबर, 2020 के 31िें दिन तक प्रस्ट्ततु करत े ह,ै उक्त अजधजनयम की धारा 47 के प्रािधानों के अधीन िये जिलंब फीस को िो सौ पचास रूपये स े अजधक अजधत्यिन दकया िाता ह,ै और उन करिाताओं के जलए िये जिलंब फीस को पणू ड रूप से अजधत्यिन दकया िाता ह ै जिनके जलए कुल िये केन्द्रीय कर की राजि िून्द्य ह ै।” [फा.स.ं CBEC-20/06/08/2019-िीएसटी)] प्रमोि कुमार, जनिेिक नोट: प्रधान अजधसूचना संख्या 73/2017 – केन्द्रीय कर दिनांक दिनांक 29 दिसम् बर, 2017 को सा.का.जन. 1600(अ), दिनांक 29 दिसम् बर, 2017 के तहत भारत के रािपत्र, असाधारण, म ें प्रकाजित दकया गया था, और इसम ें अंजतम बार अजधसूचना संख्या 77/2018- केन्द्रीय कर, दिनांक 31 दिसम् बर 2018, जिसे सा.का.जन. 1254(अ), दिनांक 31 दिसम् बर 2018 के तहत भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै NOTIFICATION New Delhi, the 21st September, 2020 No. 67/2020 – Central Tax G.S.R. 572(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :– In the said notification: - (ii) after the second proviso, the following proviso shall be inserted, namely: – “Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020.”. [F. No. CBEC-20/06/08/2019-GST] PRAMOD KUMAR, Director Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 77/2018 – Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1254(E), dated the 31st December, 2018. अजधसचू ना नई दिल्ली, 21 जसतम् बर, 2020 स.ं 68/2020-केन्द्रीय कर सा.का.जन. 573(अ).— केन्द्रीय माल एि ं सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इसके पश्चात इस अजधसचूना में उक्त अजधजनयम कहा गया ह)ै की धारा 128 के तहत प्रित्त िजक्तयों का प्रयोग करते हुए, पठरषि की जसफाठरिों पर, भारत सरकार, उन रजिस्ट्रीकृत व्यजक्तयों के जलए, िो दक जनयत तारीख तक प्ररूप िीएसटीआर-10 में जििरणी प्रस्ट्तुत नहीं करते हैं, लेदकन िे उक्त जििरणी को समयािजध जसतम् बर 2020 के 22ि ें दिन से दिसम् बर, 2020 के 31िें दिन तक प्रस्ट्तुत करते हैं, उक्त अजधजनयम की धारा 47 के प्रािधानों के अधीन िये जिलंब फीस को िो सौ पचास रूपये से अजधक अजधत्यिन दकया िाता ह ै। [फा.सं.CBEC-20/06/08/2019-िीएसटी)] प्रमोि कुमार, जनििे क NOTIFICATION New Delhi, the 21st September, 2020 No. 68/2020 – Central Tax G.S.R. 573(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of December, 2020.”. [F. No. CBEC-20/06/08/2019-GST] PRAMOD KUMAR, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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