Recent Updates in GST – Extension of Annual Return, Filing of GSTR 3B by EVC and other changes By Rohit Kumar



Update Category Recent Updates in GST – Extension of Annual Return, Filing of GSTR 3B by EVC and other changes
Update Source Notifications issued by CBIC
Release No. TM/GST/069 dated 6th May 2020


On 5th of May 2020
, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual Return for the FY 2018-19.

Below are the summary of changes -  

S. No Amendment Category Notification No and Date Summary of Notification Effective from
1 CGST (Fifth Amendment) Rules, 2020 – Rule new proviso to 26(1) 38/2020 – Central Tax dated 5th May 20 Verification of GSTR 3B, by Companies registered under the Companies Act, 2013, during the period 21st April, 20 to 30th June, 20 through EVC 21st April, 2020
2 CGST (Fifth Amendment) Rules, 2020 – insertion of new Rule 67A 38/2020 – Central Tax dated 5th May 20 Furnishing of NIL GSTR 3B return by a Registered Person through SMS and verification by OTP on Registered Mobile Number To be notified
3 E-Way Bills 40/2020 – Central Tax dated 5th May 20 E-Way Bills generated before 24th March and validity period expiring during 20th March to 15th April has been extended till 31st May, 2020 NA
4 Annual Return for FY 2018-19 41/2020 – Central Tax dated 5th May 20 Extension of time for furnishing Annual Return in Form GSTR 9 for FY 2018-19 30th September, 2020
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