TaxTMI 
TaxTMI 
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of novel corona virus (COVID-19)
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....9) across many countries of the world, including India, has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the APGST Act"), the Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors. 2. The Government has issued following notifications to provide relief to the taxpayers : Sl. No. Notification Remarks 1. Notification issued in the G. O. Ms. No. 160 Revenue (CT-II) Department, dated May 21, 2020 Amend....
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....dated April 30, 2020 Notification under section 128 of the APGST Act for waiver of late fee for delay in furnishing the statement of outward supplies in Form GSTR-1 for taxpayers for the tax periods March, 2020 to May, 2020 and for quarter ending 31st March 2020 if the same are furnished on or before 30th day of June, 2020. 5. Notification issued in the G. O. Ms. No. 126 Revenue (CT-II) Department, dated April 30, 2020 Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in Form GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing Form GSTR-4 for the financial year ending 31st March, 2020 till the 15th day of July, 2020. 6. Notificatio....
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....e for the financial year 2020-21, have been allowed, as per the notification issued in the G. O. MS. No. 160 Revenue (CT-II) Department, dated, May 21, 2020, to,- (i) file an intimation in Form GST CMP-02 by June 30, 2020 ; and (ii) furnish the statement in Form GST ITC-03 till July 31, 2020. 2. Whether due date of furnishing Form GSTR-3B for the months of February, March and April, 2020 has been extended ? 1. The due dates for furnishing Form GSTR-3B for the months of February, March and April, 2020 has not been extended through any of the notifications referred in para 2 above. 2. However, as per the notification issued in the G.O. Ms. No. 123, Reven....
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..... 2. The reduced rate of interest is subject to the condition that the registered person must furnish the returns in Form GSTR-3B on or before 24th day of June, 2020. 3. In case the returns in Form GSTR-3B for the said months are not furnished on or before 24th day of June, 2020 then interest at 18 per cent. per annum shall be payable from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty. 4. How to calculate the interest for late payment of tax for the months of February, March and April, 2020 for a registered person whose aggregate turnover in preceding financial....
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....No. (2) above, the due date for furnishing the return remains unchanged. The rate of interest has been notified as Nil for the said months. 2. The conditions for availing the NIL rate of interest is that the registered person must furnish the returns in Form GSTR-3B on or before the date as mentioned in the G. O. Ms. No. 123 Revenue (CT-II) Department, dated, April 30, 2020. 3. In case the return for the said months are not furnished on or before the date mentioned in the notification then interest at 18 per cent. per annum shall be charged from the due date of return, till the date on which the return is filed as explained in the illustration at Sl. No. (4) above, against entry. &....
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....on under rule 36(4). 8. What will be the status of e-way bills which have expired during the lockdown period ? In terms of notification issued in the G. O. Ms. No. 264, Revenue (Commercial Taxes-II) Department, September 11, 202, issued under the provisions of section 168A of the APGST Act, where the validity of an e-way bill generated under rule 138 of the APGST Rules expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill has been extended till the 30th day of April, 2020. 9. What are the measures that have been specifically taken for taxpayers who are required to deduct tax at source under section 51, input service distributors and non-resident taxable persons ? ....