GST Notifications issued on 9th June, 2020- At a glance

Three important GST notifications viz Notification No. 45/2020- Central Tax , Notification No. 46/2020- Central Tax and Notification No. 47/2020- Central Tax have been issued by Central Government on 9th June, 2020. It can easily be identified that the reason for all the three Notifications is COVID-19 pandemic with which we all are grappling with.

In this article we would deliberate on the three Notifications issued by Central Government on 9^th June 2020 and will try to appreciate the impact thereof. Lets start.

1. Notification No. 45/2020 Central Tax (effective from 31.05.2020))

As per Notification No. 10/2020 – Central Tax dated 21.03.2020 those persons whose principal place of business or place of business was in the erstwhile Union territory of Daman and Diu or in the erstwhile Union territory of Dadra and Nagar Haveli till the 26^th January 2020 & in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27^th January, 2020 onwards, shall follow the following special procedure till 31st May, 2020.

However now vide Notification No. 45/2020- Central Tax dated 09.06.2020, the date till which the special procedure will be available to such tax payers has been extended by two months till 31st July, 2020.

What is the special procedure

• Tax period has been specified for filing return are as follows:

(a) January, 2020: 1^st January 2020 to 25^th January 2020

(b) February, 2020: 26th January, 2020 to 29th February, 2020

• Irrespective of tax charged in invoices or in other documents raised from 26^th January 2020 till the transition date, such tax payers shall pay applicable tax in GSTR-3B.

• An option has been provided to transfer ITC from erstwhile union territory to new union territory after filing return for the month of Jan 2020.Detailed procedure in this regard has been prescribed in Notification No. 10/2020- Central Tax dated 21.03.2020.

2. Notification No. 46/2020 Central Tax (effective from 20.03.2020)

Vide above Notification it has prescribed that in case where a notice has been issued for rejection of refund claim, in full or in part & where time limit for issuance of order in terms of provisions of Sec 54(5) read with Sec 54(7) of the CGST Act, 2017 (i.e. 60 days from receipt of application) falls during the period from 20^th March 2020 to 29^th June 2020, in such cases the time limit for issuance of said order shall be extended to 15 days after receipt of reply of notice from registered person or 30^th June 2020, whichever is later.

In simple words, If due date of issuance of refund order as per Section 54(7) of the CGST Act,2017 falls between 20^th March to 29^th June 2020 in that case refund order can be issued within 75 days (i.e. 60 + 15 Days) of receipt of reply from the registered person against notice for rejection of refund claim or 30^th June 2020, whichever is later.

3. Notification No. 47/2020 Central Tax (effective from 31.05.2020)

E-way bills generated on or before 24^th March, 2020 & whose validity has expired on or after 20th March 2020, shall be deemed to valid till 30th June 2020.

It may be noted that on earlier occasions also the validity of e-way bills has been extended in staggered manner till 31st May ,2020 and now same has now been extended till 30th June, 2020.

Before parting with, lets pray that we get rid of COVID-19 at the earliest and there is no need for further extensions.

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TW Editorial Team

TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.