Summary of Notification No. 38 & 40 & 41 & 42 of 2020 of Central Tax Dt. 05.05.2020.

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SUMMARY:- (Notification 38,40,41,42 of 2020 of Central Tax Dt. 05.05.2020)

1) Registered person being company can file Form 3B through EVC provided return file during the period from 21.04.2020 to 30.06.2020.
2) NIL form 3B can be file by way of short messaging through registered mobile no.
3) Validity of E way extended till 31.05.2020 for those E-way bill which were generated on or befor 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020.
4) Due date of annual return for 2018-19 extended till 30.09.2020
5) Due date of Form 3B for the period of November, 2019 to February, 2020 is 24.03.2020 for those who were registered in Union territory of Jammu and Kashmir.
6) Due date of Form 3B for the period of November, 2019 to December, 2019 is 24.03.2020 for those who were registered in Union territory of Ladakh.
7) Due date of Form 3B for the period of January, 2020 to March, 2020 is 20.05.2020 for those who were registered in Union territory of Ladakh.


Details discussion is as follow.

(A) Notification No. 38/2020 C.T. Dt. 05.05.2020

1) This notification deal with rule 26:- Method of authentication.

This notification insert following proviso in rule 26(1).

Any registered persons who are registered under company Act, 2013 shall also be allowed to furnish the return under section 39 in FORM GSTR3B verified through electronic verification code (EVC) only if such returns are filed during the period from the 21st day of April, 2020 to the 30th day of June, 2020.

2) Such Notification further state, wide inserting rule 67A, that  a registered person can file Nil return under section 39 in FORM GSTR-3B through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.


(B) Notification No. 40/2020 C.T. Dt. 05.05.2020

This notification deal with extention of validity of E-way bill till 31.05.2020.

 Where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.


(C) Notification No. 41/2020 C.T. Dt. 05.05.2020

This notification deal with extension of due date of filing of annual return till 30.09.2020

Annual Return Form No.
GSTR-9:- Normal Tax Payer
GSTR-9A:- Composite Dealer
GSTR-9C:- Reconciliation Statement for GST Audit.


(D) Notification No. 42/2020 C.T. Dt. 05.05.2020

This notification deal with Due dates of Form GSTR-3B for the persons who are registered in the Union territory of Jammu and Kashmir & Union territory of Ladakh. (This notification shall be deemed to come into force with effect from the 24th Day of March, 2020.)

1) Due date of form 3B of Persons registered in Union territory of Jammu and Kashmir,
Returns from November, 2019 to February, 2020:- Due date is 24th March, 2020.

2) Due date of form 3B of Persons registered in Union territory of Ladakh,
Returns from November, 2019 to December, 2019:- Due date is 24th March, 2020.
Returns from January, 2020 to March, 2020:- Due date is 20th May, 2020.

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