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Income Tax Amendments

 The Government of India has further given relief to Income tax Payers due to ongoing Coronavirus Pandemic. The Government of India has vide Notification No. 35/2020 dated 24.06.2020 has come up following relief and extensions as mentioned below-

  • Extension of Due date of Income Tax Return and Tax Audit Report (FY 2019-20) Notified.
  1. Due date of all Income Tax Returns for the AY 2020-21 (FY 2019-20) is given as under-
  2. Due date of 31/07/2020 for filing of Income Tax Return in all Non-Audit cases has been extended to 30/11/2020 vide the above mentioned notification.
  3. Due date of 31/10/2020 for filing of Income Tax Return in all Audit cases has extended to 30/11/2020 vide the above mentioned notification.
  • Due date of Tax Audit Report for the AY 2020-21 (FY 2019-20) has been extended from 30/09/2020 to 31/10/2020 vide the above mentioned notification.
  • In case ITR is filed after the due dates mentioned in IT Act, 1961 wherein self- Assessment tax for the taxpayers is above Rs. 1 Lakh, interest u/s 234A will be applicable on any delay of payment of tax from the due date to the date of actual payment. In case where Self- assessment tax for a tax payer is up to Rs. 1 Lakh, the due date to file ITR is 30th November 2020.
  • Further Extension of Due date of Income tax Return (FY 2018-19)

The Govt. vide Notification mentioned above has further extended the deadline to file belated and/or revised tax return for FY 2018-19 from 30/06/2020 to 31/07/2020.

  • Further Extension of Time period to Invest in VI-A deduction in Income Tax Act, 1961.

The Govt of India has further extended the deadline for investing in Chapter VI-A Deductions (80C, 80D etc.) of Income Tax Act, 1961 from 30/06/2020 to 31/07/2020.

  • Further Extension of Time period to Claim exemption in respect of capital gain u/s 54 to 54G Income Tax Act, 1961.

The deadline to claim exemption in respect of capital gain u/s 54 to 54G of the IT Act has been extended to 30th September 2020.

  • Further Extension of Due date of TDS Return for Q-4 (January-march) 2020.
  • The deadline to file TDS return for Quarter 4 of FY 2019-20 (January-March 2020) has been further extended to 31st July 2020.
  • The Govt. of India has also extended the date for furnishing TDS Certificates (Form 16/ 16A) to 15th August 2020.
  • Other Extensions and Updates.
  • The Govt. of India has notified that no interest and Penal amount will be charged if payment is made on or before 31st December 2020 under the VIVAD SE VISHWAS Scheme.
  • The Govt. of India has notified that reduced Interest rate for delayed payments, levies etc. specified in Ordinance dated March 31, 2020, shall not be applicable for the payments made after 30th June, 2020
  • The date for passing of order or issuance of notice by the authorities and various compliances under various direct taxes & Benami Law which are required to be passed/ issued/ made by 31st December, 2020 has been extended to 31st March, 2021

A summary of the above relaxations and extensions provided in the Notification No. 35/2020 dated 24.06.2020 is given as under:-

Sno Compliances Revised Due date/Remarks
1. Income Tax Return AY 2019-20 (Belated/ Revised) 31st July 2020
2. Income Tax Return AY 2020-21 30th November 2020
3 Tax Audit AY 2020-21 31st October 2020
4. TDS/ TCS returns for the period January 2020 to March 2020. 31 July 2020
5 TDS certificates (Form 16/ Form 16A) 15th August 2020
6. Investment in new property for claiming exemption under Section 54 or Section 54GB for FY 2019-20 30 September 2020
7 Chapter VI-A deductions in respect of payments (Eg. 80C, 80D, 80G, etc.) for FY 2019-20 31 July 2020
8 Vivad se Vishwas Scheme 31st December 2020
9 Payments made upto 30 June 2020 Interest at the rate of 0.75 per cent per month. Post that, general interest rate (1%/ 1.5%) to be applicable.
10 Interest under Section 234A In case ITR is filed after the due dates wherein self- Assessment tax for the taxpayers is above Rs. 1 Lakh Interest u/s 234A will be applicable from the due date to the date of furnishing ITR.

In cases where Self- assessment tax is upto Rs. 1 Lakh, the due date to file ITR is 30th November 2020.
11

 

 Compliances (it does not include payment compliances) that fall between 20 March to 31 December 2020 other than mentioned in point 1 to point 10 below.

Note- This will include the following due dates:

a. Furnishing the SFT return;

b. Assessment proceedings

c. Linking of Aadhar to PAN

d. Filing of return for equalisation levy

 31 March 2021

 

GST Amendments as on 24-06-2020

GST council has come up with various Notifications on 24th June 2020 details of which are given here under;- 

1)    Waiver of Late fee for delay in furnishing GSTR 1 (Notification No. 53/2020-Central Tax)

The GST Council has come up with Notification No. 53/2020-Central Tax wherein late fees for furnishing GSTR 1 has been waived off for all the registered tax payers (Registered persons filing GSTR 1 monthly and Quarterly) if the registered person furnishes GSTR 1 on or before the dates mentioned below for the relevant tax periods given as under-

For Taxpayers Filing GSTR 1 Monthly
SN Tax Period Due Date
1. March 2020 10th day of July, 2020
2. April 2020 24th day of July, 2020
3. May 2020 28th day of July, 2020
4 June 2020 05th day of August, 2020
For Taxpayers Filing GSTR 1 Quarterly
1. January-March 2020 17th day of July, 2020
2. April to June 2020 03rd day of August, 2020.

2)    Prescribed GSTR 3B due dates for the month of August. (Notification No. 54/2020 – Central Tax)

The GST council has come up with the Notification No. 54/2020 – Central Tax dated 24-06-2020 wherein it has prescribed the due date for furnishing Form GSTR 3B for the month of August.

Sno Class of Registered Persons Tax Periods Due Date
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year August, 2020 20th Sept 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 August, 2020 1st Oct 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 August, 2020 3rd Oct 2020

3)    Lower Interest Rate Prescribed for late filing of GSTR 3B for Tax periods from February 2020 to July 2020. (Notification No. 51/2020-Central Tax)

The GST council has notified lower interest rates for delayed filing of GSTR 3B for Various months. The detail is given as under-

Turnover Month Original Due

Date

 Revised Due Date Interest Late Fee
Type I States

 

 Type II states

 
Up to 5 Crores February 20/03/2020 30/06/2020 30/06/2020 If filed on or before due date-NIL

 

Thereafter 9% if filed on or before 30/09/2020

 NIL

(If Filed on or before the revised due dates)
March 20/04/2020 03/07/2020 05/07/2020
April 20/05/2020 06/07/2020 09/07/2020
May 20/06/2020 12/09/2020 15/09/2020
June 20/07/2020 23/09/2020 25/09/2020
July 20/08/2020 27/09/2020 29/09/2020
More than

5 Crore

 February 20/03/2020 20/03/2020 Delay of 15 days from original due date– NIL.

 

If filed on or before 24th June then reduced interest rate of 9%

 NIL

(if filed on or before 24th June)
March 20/04/2020 20/04/2020
April 20/05/2020 20/05/2020
May 20/06/2020 27/06/2020 No Change

 
June 20/07/2020 20/07/2020
July 20/08/2020 20/08/2020

*Type I states- 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.

**Type II states- 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

4)    Amendment of GST rates under Composition Scheme. (Notification No. 50/2020-Central Tax)

The GST council has come up with Notification No. 50/2020-Central Tax dated 24-06-2020 wherein it has clarified the prescribed rates for composition Scheme mentioned below which will be effective from 1/04/2020.

 

SNO Section under which composition levy is opted Category of registered persons Rate of tax
1 Sub-sections (1) and (2) of section 10 – Engaged only in Supply of Goods Manufacturers,     other                            than manufacturers of such goods as may    be notified by the Government – Half per cent. of the turnover in the State or Union territory – (Both Exempt + Taxable)
2 Sub-sections   (1)   and   (2) of section 10 – Engaged only in Supply of Goods Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Two and a half per cent. of the turnover in the State or

Union territory
3 Sub-sections   (1)   and   (2) of section 10 – Engaged only in Supply of Goods Any other supplier eligible for composition levy under sub- sections (1) and (2) of section 10 Half per cent. of the turnover of taxable supplies of goods and

services in the State or Union territory – Only Taxable
4 Sub-section (2A) of section 10 – Engaged in Supply of Goods & Services (Notification 2/2019 dt. 07/03/2019 Scheme) Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under

sub-section (2A), of section 10

 Three per cent. of the turnover of taxable supplies of goods and services in the State or Union territory.’’- Only Taxable .

5)    CBIC notifies one time amnesty for non-furnishing of GSTR-3B (Notification No. 52/2020-Central Tax)

A waiver / reduction in the late fees for those registered persons who have  failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.

 

For NIL Tax Liability There will be no Late Fees
For registered persons having tax liability There will be a Maximum late fees levied of Rs.250/- (under CGST & SGST) i.e. Rs 500/-

6)    CBIC notifies 4 GST Amendment of Finance Act 2020 w.e.f. 30.06.2020 (Notification No. 49/2020-Central Tax)

·         The GST council has added Dadra and Nagar Haveli and Daman and Diu; & Ladakh in the definition of Union Territory

·         The GST council has given power to the government for Constitution of Appellate Tribunal and Benches for Jammu & Kashmir

·         The GST council has corrected the point w.r.t the Power to issue instructions or directions

·         The GST council has extended the issuing of Removal of difficulties order from 3 years to 5 years.

Please contact if any clarification is required.

 

GST Amendments on 05-05-2020

This is to inform you that GST Council has come up with various notifications as on 5th May 2020 details of which are given here under;-

1)    GSTR 9 and GSTR 9C for FY 2018-19 extended. (Notification No. 41/2020 Central Tax)

The GST Council through notification No. 41/2020-Central tax dt 05-05-2020 has extended the due date for furnishing of the Annual Returns (GSTR 9 and GSTR 9C) for FY 2018-19 has been further extended to 30th September 2020.

2)    Validity of E-Way Bills Extended (Notification No. 40/2020 Central Tax)

The GST council has inserted a proviso in notification no 35/2020-Central Tax dt 3rd April 2020, wherein validity period of e-way bills which have been generated on or before 24th March 2020 and its period of validity is expiring during the period 20th March 2020 to 15th April 2020 have been further extended to 31st May 2020.

3)    Due Date of Filing of GSTR 3B for the states of Jammu & Kashmir and Ladakh ((Notification No. 42/2020 Central Tax)

The GST Council has inserted a proviso in notification no. 44/2019- Central Tax dated 9th October 2019 wherein due date for filing return in Form GSTR 3B have been amended. The amended Due dates for filing of Form GSTR 3B are mentioned below-

·         The registered persons whose principal place of business is in the Union territory of Jammu and Kashmir the due date of filling return in from GSTR3B for the period November 2019 to February 2020 has been extended till 24th March 2020.

·         The registered persons whose principal place of business is in the Union territory of Ladakh the due date of filling return in from GSTR3B for the period November 2019 to December 2019 has been extended till 24th March 2020.

·         The registered persons whose principal place of business is in the Union territory of Ladakh the due date of filling return in from GSTR3B for the period January 2020 to March 2020 has been extended till 20th May 2020.

4)    GSTR 3B can now be filed through EVC (Notification No. 38/2020 Central Tax)

The GST Council through Notification no 38/2020 Central Tax has made insertion of proviso in rule 26(1), wherein the registered person who is registered under the provision of Companies Act, 2013 shall be allowed to verify Form GSTR 3B through Electronic Verification Code (EVC) during the period 21st April 2020 to 30th June 2020. The rule shall be effective from 21st April 2020.

5)    NIL Returns can now be filed through SMS facility. (Notification No. 38/2020 Central Tax)

The GST Council through Notification no 38/2020 Central Tax has made insertion of rule 67(A) wherein the Registered persons who are required to furnish NIL return in Form GSTR 3B shall be allowed to file the said return through SMS facility using the registered mobile no. and the same will be verified through OTP. The rule shall be effective from a date which is to be notified later.

6)    Relaxation to Corporate Debtors. (Notification No. 39/2020 Central Tax)

The GST council has inserted proviso in notification 11/2020-Central Tax dated 21st March 2020. In the First Paragraph those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP are not required to follow the procedure as per the notification no. 11/2020- Central Tax dt 21st March 2020.

Further in Paragraph 2 time limit for registration has been extended for the said class of registered persons. The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later

Please contact if any clarification is required.

 

 

IMPORTANT ANNOUNCEMENT ON TAXATION BY HON’BLE FM IN PRESS CONFERENCE HELD ON 13-5-2020

Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak

 The Union Finance & Corporate Affairs Minister Smt. Niramla Sitharaman today i.e. 13/05/2020 announced several important relief measures taken by the Government of India in view of COVID-19 outbreak, especially on statutory and regulatory compliance matters related to several sectors. While addressing the press conference through video conferencing here today, Smt. Sitharaman announced much-needed relief measures in areas of Income Tax, TDS.

Following are the decisions with respect to statutory and regulatory compliance matters related to Income Tax:

 Extension of Due date of Income Tax Return and Tax Audit Report:-

  1. Due date of all Income Tax Returns for the AY 2020-21 (FY 2019-20) has been extended.
  • Due date of 31/07/2020 for filing of Income Tax Return in all Non-Audit cases will be extended to 30/11/2020.
  • Due date of 31/10/2020 for filing of Income Tax Return in all Audit cases will be extended to 30/11/2020.
  1. Due date of Tax Audit Report for the AY 2020-21 (FY 2019-20) has been extended from 30/09/2020 to 31/10/2020.
  • Reduction in Tax Deduction at Source (TDS)/Tax Collection at Source (TCS) Rates by 25%:-
  1. In order to provide more funds at the disposal of the taxpayers, the rates of Tax Deduction at Source (TDS) for non salaried specified payments made to residents and rates of Tax Collection at Source (TCS) for the specified receipts shall be reduced by 25% of the existing rates. Payment for contract, professional fees, interest, rent, dividend, commission, brokerage, etc. shall be eligible for this reduced rate of TDS.

Some of TDS rates are as under:

 

Sr. No. TDS Section Existing Rate of TDS Revised Rate of TDS
1. 194C (Payment to Contractors) 1% in case of Individuals and HUF.

 

2% in case of Others

 0.75% in case of Individuals and HUF.

 

1.50% in case of Others
2 194J (Payment to Professionals) 2% in case where payment is in nature of Technical Service

 

 

10% in case where payment is in nature of Professional Services

 1.50% in case where payment is in nature of Technical Service

 

7.50% in case where payment is in nature of Professional Services
3 194I (Payment of Rent) 2% in case where payment is for Rent for Plant and Machinery or equipment

 

 

10% in case where payment is for Rent for Land or Building or Furniture or Fittings

 

 1.50% in case where payment is for Rent for Plant and Machinery or equipment

 

 

7.50% in case where payment is for Rent for Land or Building or Furniture or Fittings
4 194A (Payment of interest other than interest on securities) 10% in case where payment is in nature of interest other than interest on securities

 

 7.50% in case where payment is in nature of interest other than interest on securities
5 194H (Payment of Commission/ Brokerage) 5% in case where payment is in nature of Commission/ Brokerage

 

 3.75% in case where payment is in nature of Commission/ Brokerage
  1. This reduction shall be applicable for the remaining part of the FY 2020-21 e. from 14/05/2020 to 31/03/2021.
  • Dates Extended:-
  1. Date of Assessments getting barred on 30/09/2020 will be extended to 31/12/2020 and those getting barred on 31/03/2020 will be extended to 30/09/2020.
  1. Period of Vivad Se Vishwas Scheme for making payment without additional amount will be extended to 31/12/2020.
  • Other Direct Tax Measures
  1. All pending refunds to charitable trusts and non-corporate businesses & professions including proprietorship, partnership, LLP and Co-operatives shall be issued immediately.

UPDATES ON ORDINANCE PASSED ON 31ST MARCH 2020 AND RELATED NOTIFICATIONS ISSUED ON 3RD APRIL 2020.

This is to inform you that Government has announced various measures for providing relief to the GST taxpayers in view of spread of Novel Corona Virus (COVID-19) vide Circular No. 136/06/2020-GST dated 3rd April, 2020 and issued an Ordinance on 31.03.2020.Notofications in this regard have been issued on dated 3rd April 2020. According to Ordinance and Circular and relevant Notifications, due dates for GST returns has been extended and relaxation in payment has been given in following ways:

  1. GST Return – GSTR-3B
  • The due date for filingGSTR-3B for the month of March,2020, April 2020 and May 2020 is 20th of succeeding month.
  • As per Notification No- 31/2020- Central Tax dated 3rd April,2020 due date for filing GSTR-3B has not been extended.
  1. Relaxation in payment of GST liability:
  • Taxpayer having aggregate annual turnover more than 5 Crore.

 Government has given relaxation for payment of GST Liability for 15 days from due date for the taxpayer having aggregate annual turnover more than 5 Crore. As per Notification No- 31/2020– Central Tax dated 3rd April,2020 Interest will be charged at reduced rate of 9% from 15 days of due date.

 Condition for Relaxation

GSTR 3B has to be filed before after 24th June 2020 to avail the benefit of relaxation in interest. If GSTR 3B will be filed after 24th June 2020 then Interest will be charged @18% from due date. Benefit of reduced rate of Interest will not be provided.

Interest will not be payable if the GSTR 3B for March 2020 will be filed and GST will be paid on or before 4th May 2020 and GSTR 3B for April 2020 on or before 3rd June 2020.

 IT IS SUGGESTED THAT TAXPAYER HAVING TURNOVER MORE THAN 5 CRORE SHOULD FILE GSTR-3B FOR MARCH 2020 AND FOR APRIL 2020 ON OR BEFORE 4TH MAY 2020 AND 3RD JUNE 2020 RESPECTIVELY TO SAVE/AVOID INTEREST.

 Taxpayer having aggregate annual turnover below 5 Crore.

As per Notification No- 31/2020- Central Tax dated 3rd April,2020 no interest will be charged for taxpayers having aggregate annual turnover below 5 crores if GSTR-3B for the month of March 2020 and April 2020 has been filed till 29th June 2020. If return has been filed after 29th June 2020 interest will be charged @18% from due date.

  1. Late Fees and Penalty Waived off:
  • As per Notification No 32/2020- Central Tax dated 3rd April 2020 Late fee and penalty has been waived off for taxpayers having aggregate turnover above 5 crores till 24th June 2020 on GSTR-3B Return filling for the month of March 2020, April 2020 and May 2020.
  • As per Notification No 32/2020– Central Tax dated 3rd April 2020 Late fee and penalty has been waived off for taxpayers having aggregate turnover below 5 crores till 29th June 2020 on GSTR-3B Return filling. for the month of March 2020, April 2020 and May 2020.
  • If GSTR-3B has not been furnished on due dates as mentioned in Notification then interest, late fee and penalty will be charged from original due dates.
  1. GSTR-1 – Conditional waiver of late fee for delay in furnishing GSTR-1

The Central Government vide Notification No. 33/2020- Central Tax dated 3rd April 2020 has waived the Late Fees payable , for the registered persons who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020 , but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.

  1. GST TDS Return- GSTR-7 
  • The due date for filing GSTR-7for the month of March,2020, April 2020 and May 2020 is 10th of next month.
  • As per Notification No- 35/2020- Central Tax due date for filing GSTR-7 for the month of March 2020, April,2020 and May 2020 has been extended to 30th June,2020.
  • No Interest, late fee or penalty will be charged till 30th June 2020 but after 30th June 2020 interest will be charged @18% from 30th June 2020 for non-filing of GSTR-7.

Therefore, it is suggested that GSTR-7 shall be filled till 30th June 2020 for the Month of March 2020, April 2020 and May 2020.

  1. Claim of Input Tax Credit:

As per Notification No 30/2020– Central Tax dated 3rd April 2020, Rule 36(4) condition of availing Input tax credit shall not be applicable for the period Feb 2020 to August 2020. A registered taxpayer can avail ITC as per books of account for this period or can hold the ITC. The adjustment of ITC availed or not will be done in the GSTR-3B for the month of September 2020.

  1. Extension of Validity of E-Way Bill:-

The Central Government vide Notification No. 35/2020- Central Tax dated 3rd April 2020 has extended the time limit regarding e-way bill. Where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.

  1. Extension of Time limit of various Compliances:-

The Central Government vide Notification No. 35/2020- Central Tax dated 3rd April 2020 has extended the time limit for various compliances .Where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 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 be extended upto the 30th day of June, 2020, including for the purposes of—

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below –

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

(c) section 39, except sub-section (3), (4) and (5);

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above.

 

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