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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....pread of Novel Corona Virus (COVID-19) - Reg. The spread of Novel Corona Virus (COVID-19) 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 Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "UPSGST Act"), Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors. 2. Government has issued following notifications in order to provide relief to the taxpayers: S. No. Notification Remarks 1. Notificatio....

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....I-2-9(47)/17-U.P. Act- 1-2017-Order-(116)- 2020 Dated 11 May, 2020 Notification under section 128 of UPSGST 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 No.- 444/ XI-2-9(47)/17-U.P. Act- 1-2017-Order-(117)- 2020 Dated 11 May, 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....

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....allowed, as per the notification No.- 440/XI-2-9 (42)/17-U.P. GST Rules-2017-Order-(122)-2020 Dated 18 May, 2020, to,- (i) file an intimation in FORM GST CMP-02 by 30.06.2020; and (ii) furnish the statement in FORM GST ITC-03 till 31.07.2020. 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 notification No.- 441/XI-2-9(47)/17- U.P. Act-1-2017-Order-(114)-2020 Dated 11 May, 2020, NIL rate of interest for first 15 days after the due date of filing return i....

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....n FORM GSTR-3B for the said months are not furnished on or before 24th day of June, 2020 then interest at 18% 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 year is above Rs. 5 Crore? 1. As explained above, the rate of interest has been notified as Nil for first 15 days from the due date, and 9 per cent per annum thereafter, for the said months. The same can be explained through an illustration. Illus....

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....date mentioned in the notification then interest at 18% 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 5. In addition, regular late fee shall also be leviable for such delay along with liability for penalty. 6. Whether the due date of furnishing the statement of outward supplies in FORM GSTR-1 under section 37 has been extended for the months of February, March and April 2020? Under the provisions of section 128 of the UPSGST Act, in terms of notification No .- 443/XI-2-9(47)/17-U.P. Act-1- 2017-Order-(116)-2020 Dated 11 May, 2020, late fee leviable under section 47 has been waived for delay in furnishing the state....

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....sures 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? Under the provisions of section 168A of the UPSGST Act, in terms of notification No .- 445/XI-2-9(47)/17-U.P. Act- 1-2017-Order-(118)-2020 Dated 11 May, 2020, the said class of taxpayers have been allowed to furnish the respective returns specified in sub-sections (3), (4) and (5) of section 39 of the said Act, for the months of March, 2020 to May, 2020 on or before the 30th day of June, 2020. 10. What are the measures that have been specifically taken for taxpayers who are required to collect tax at source under section 52? Under the provisions of section ....