CGST Notification 38/2020 amends CGST Rule 26 – Method of Authentication to allow companies filing returns to authenticate/sign their returns using Electronic Verification Code (EVC) (also known as OTP method). This is a temporary provision applicable to returns filed between the dates 21st April, 2020 to 30th June, 2020. After 30th June, 2020 Companies will be required to use the method of Digital Signature for authenticating their returns.
The same notification also introduces CGST Rule 67A – Manner of furnishing of return by short messaging service facility allowing taxpayers to file NIL returns for Form GSTR-3B using SMS method. This facility is not yet notified.
For E-Way bills generated on or before 24th March 2020, and expiring between 20th March 2020 and 15th April 2020, CGST Notification 40/2020 extends the validity to 31st May 2020.
CGST Notification 41/2020 extends the due date for furnishing of FORM GSTR-9 and GSTR-9C for FY 2018-19 till 30th September, 2020.
CGST Notification 42/2020 extends to 20th May 2020, the due dates for filing GSTR 3B for taxpayers in the Union territory of Ladakh for the periods of January 2020 to March 2020.
CGST Circular 138/08/2020 clarifies that relief granted through CGST Notification 35/2020 extends the due date for furnishing Form ITC-04 for the Jan-Mar 2020 quarter to 30th June, 2020.