There is nothing called as good tax but there is something surely called as defer levy

In the testing time the government has been supporting by deferring the compliance dates and capping Late fees. Clarification is offered by CBIC on the limitation of GSTR-2A mismatch would not apply on ITC from RCM, Imports and ISD and non exigibility of GST on Directors Remuneration to executive directors.

Gujarat High Court, Ruling-1  
Om Sai Trader–

Issue Involved:
Validity of notice issued due to discrepancy in e-way bill regarding registration no. of vehicle.

Facts:
In the aforesaid case the assessee was supposed to transport the purchased goods from the location to destination through lorry. In the process of transportation, the vehicle broke down 5 kilometers before the destination. Thus another vehicle was arranged to transport the goods, without considering consequent e-way bill procedure.
The second vehicle arranged was caught by authorities before it could reach the destination.
A request was made to authorities to quash the notice issued with a writ application to find the admissibility of notice.
In the hearing, the authorities were of view that since the interstate transportation of goods was subject to GST@ 18% while GST on intra-state is just 2%, clearly shows the assesse’sintention of tax evasion.

Decision:
After hearing both the parties to the application, the court was of view that they shouldn’t interfere on issue of Show Cause Notice. However, it was observed that the goods involved are tobacco which may get damaged due to monsoon.
Thus it was directed to deposit an amount of Rs. 10 Lakh towards tax and penalty with bank guarantee from Nationalised Bank ofRs. 7 Lakh.

Notification 44/2020- CGST
GSTR-3B NIL return can now be furnished through SMS.

Notification 48/2020- CGST
Extending the validity of E-way bill expired from March 20’2020 to March 24’2020 to June 30’2020.

Notification 48/2020- CGST
CBIC has provided the facility to file the GSTR-3B through Electronic Verification Code (EVC) for the period from April 21, 2020 to September 30, 2020.

Notification 50/2020- CGST
GST on following categories of Composition levy as per below rates:

Manufactures of Goods	GST at 1% of Turnover
Supply of Service with goods being food, article of human consumption	GST at 5% of Turnover
Supply of goods and services not exceeding Rs. 50 Lakhs	GST at 6% of Turnover

Notification 51/2020- CGST
The Authorities have relieved the interest rates for turnover less than 5Crore in following format:

Month	Relief
February 2020	9% from June 30, 2020 to September 30, 2020
March 2020	9% from July 05, 2020 to September 30, 2020
April 2020	9% from July 09, 2020 to September 30, 2020
May 2020	9% from September 15, 2020 to September 30, 2020
June 2020	9% from September 25, 2020 to September 30, 2020
July 2020	9% from September 29, 2020 to September 30, 2020

Notification 52/2020- CGST
The Authorities have waived of late fee for GSTR-3B of registered person having turnover less than 5 Crore in following format:

Month	Relief
February 2020	June 30, 2020
March 2020	July 05, 2020
April 2020	July 09, 2020
May 2020	September 15, 2020
June 2020	September 25, 2020
July 2020	September 29, 2020
August 2020	October 03, 2020

Also, there is further relaxation on late fee due to non-filing of GSTR-3B for period from July’ 2017 to January’2020 which is filed in period from July’2020 to September’ 2020 (restricted to Rs. 500/- per return and Complete waiver of late fee for Nil Return).

Notification 53/2020- CGST
Waiver of Late fee on filing GSTR-1 for below mentioned period:

Month	Relief
March 2020	July 10, 2020
April 2020	July 24, 2020
May 2020	July 28, 2020
June 2020	August 05, 2020

For quarterly return

January to March 2020	July 17, 2020
April to June 2020	August 03, 2020

Notification 55/2020- CGST
Extension of due dates for all other compliances as notified in Notification 35/2020, with due dates from March 20, 2020 to August 30, 2020 which was earlier notified:

• on June 29, 2020 to August 30, 2020
• on June 30, 2020 to August 31, 2020

Notification 55/2020- CGST{*}
The late fee of GSTR-3B for the month of May’2020 to July’2020 of registered persons having turnover exceeding 5Crores has been limited to Rs. 500/- per return and no late fee for nil returnupto September 30’ 2020.

Circular 139/2020- CGST
In relation to refund, it is clarified that refund of ITC may be limited to Invoices covered in GSTR-2A.
However, for the ITC transferred through ISD, Import and inward supplies liable to RCM, would not be covered in above limitation.

Circular 140/2020- CGST
GST may be levied on Director Remuneration of Independent Directors who are not employees of the company.
It is clarified that any service rendered in the scope of employee-employer is not exigible to GST.
Further if any remuneration/ amount apart from salary, taxable under Section 194J of Income Tax Act (being technical/ professional service) is chargeable to GST.

GST Calendar –June, 2020

GSTR-3B for turnover less than 5Cr.

Extended Due Date	Due Date relates to	Interest	Late Fee
June 30, 2020	Feb 2020	9%from June 30, 2020 to September 30, 2020	Rs. 100 per day after extended due date
July 05, 2020	Mar 2020	9% from July 05, 2020 to September 30, 2020	Rs. 100 per day after extended due date
July 09, 2020	Apr 2020	9% from July 09, 2020 to September 30, 2020	Rs. 100 per day after extended due date
September 15, 2020	May 2020	9% from September 15, 2020 to September 30, 2020	Rs. 100 per day after extended due date
September 25, 2020	Jun 2020	9% from September 25, 2020 to September 30, 2020	Rs. 100 per day after extended due date

GSTR-3B for turnover more than 5Cr.

Extended Due Date	Due Date relates to	Interest	Late Fee
June 28, 2020	May 2020	Interest at 18%	Rs. 500/- upto September 30, 2020
July 20, 2020	June 2020	Interest at 18%	Rs. 500/- upto September 30, 2020

Due dates for GSTR-1

Extended Due Date	Due Date relates to	Late Fee
July 10, 2020	Mar 2020	Rs. 200/- per day
July 24, 2020	Apr 2020	Rs. 50/- per day
July 28, 2020	May 2020	Rs. 200/- per day
August 05, 2020	Jun 2020	Rs. 200/- per day

Other Compliances

Extended Due Date	Due Date relates to	Late Fee
September 30, 2020	GSTR-9 for FY 2018-19	Rs. 200/- per day, Not exceeding 0.25% of Turnover
August 31, 2020	Other Compliances