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TMI BlogClarification 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)X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 Amendment in the Andhra Pradesh Goods and Services Tax Rules, 2017 so as to allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Notification issued in the G. O. Ms. No. 264 Revenue (CT-II) Department, dated September 11, 2020 Notification unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 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, Revenue (CT-II) Department, Dated, April 30, 2020, NIL rate of interest for first 15 days after the due date of filing return in Form GSTR-3B and reduced rate of interest at nine per cent. thereafter has been notified for those registered persons whose aggregate turnover in the precedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nine per cent. per annum thereafter, for the said months. The same can be explained through an illustration. Illustration : Calculation of interest for delayed filing of return for the month of March, 2020 (due date of filing being April 20, 2020) may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the illustration at Sl. No. (4) above, against entry. 4. 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 APGST Act, in terms of notification issued in the G. O. MS. No. 125 Revenue (CT-II) Department. Dated April 30, 2020, late fee leviable under section 47 has been waived for delay in furnishing the statement of outward supplies in Form GSTR-1 under section 37, for the tax periods March, 2020, April 2020, May, 2020 and quarter ending 31st March 2020 if the same are f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable persons ? Under the provisions of section 168A of the APGST Act, in terms of notification issued in the G. O. Ms. No. 264, Revenue (Commercial Taxes-II) Department, dated September 11, 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 168A of the APGST Act, in terms of notification issued in the G. O. Ms. No. 264, Revenue (Commercial Taxes-II) Department, dated September 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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