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India delays GST filing deadlines for coronavirus

  • Mar 10, 2021 | Richard Asquith

9 Jan, the 2018/19 annual Goods & Services Tax annual return (GSTR-9/GSTR-9A) and reconciliation statement (GSTR-9C) filing deadline has been extended again. This time from 31 December 2020 to 28 February 2021. This is the second postponement. 

2 Oct, businesses with an annual turnover below INR 5billion will enjoy a 1-month soft-landing on penalties on the new India e-invoice regime which was introduced this month.

15 Jun - most GSTR returns for Feb to May have been delayed to 30 June or later in July.

12 June - e-way bills, mandated for the movement of goods across intra-state borders, expiry dates have been extended to 30 June 2020.

11 May - 2018/19 annual GST return has been delayed for a second time. This time to 30 September 2020.

28 April - the Goods and Services Tax Council, which oversees the GST regime, is reviewing targettted help for the following sectors: catering and hospitality; restaurants and cafes; and airlines. Potential measuers include a move to cash-based VAT payments to ease tax payments on bad/slow debts; and, so similar effect, relief on payment GST on sales invoices where the customer has not settled the outstanding amount.

19 April update - 2019/20 Q4 VAT returns have been delayed from 31 March to 30 June 2020. This applies to Dehli, only.

Update 10 April - the Central Board of Indirect Taxes & Customs has said it will refund immediately all Goods and Services Tax and customs duties refunds.

Update, 6 April : E-way bills, required to report GST on the movement across inter-state borders of goods, will not automatically expire as usual in the coronavirus lockdown period – 20 March to 15 April.

23 March: The Indian Ministry of Finance has announced an extension for the filings of Goods and Services Tax filings in view of the worsening coronavirus situation.

  • The GSTRA-3B filing for businesses with a turnover below Rs. 5 Crore for February, March and April filing deadlines is extended to end of June 2020. No interest or other penalties is due. 
  • Taxpayers above Rs. 5 Crore may delay returns by the same deadlines, but will be subject to an interest charge of 9% fifteen days after the original deadline. No other late fees will be due.
  • The deadline for filing GST annual returns of 2018-19, which was due on 31st March 2020 is now extended until the end of June 2020.
  • The date for opting into the composition scheme has been moved from 31 March until the last week of June. the last date for making payments for the quarter ending 31 March 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020. 
  • Any outstanding notices or assessments with a deadline will now be pushed by to 30 June 2020.

Indian e-invoices has been delayed until 1 October 2020.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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