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Notification No. 42/2020 – Central Tax Explained

by Shakshi Bharti | Feb 26, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

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Words: 1366; Read time: 7 minutes.

[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 5^th May, 2020

Notification No. 42/2020 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R.....(E).–In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.44/2019 – Central Tax, dated the 9^th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 9^th October, 2019, namely:–

In the said notification, in the first paragraph, for the sixth proviso, the following provisos shall be substituted, namely: –

“Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24^th March, 2020:

Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to December, 2019 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24^th March, 2020:

Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020 to March, 2020 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 20^th May, 2020.”.

2. This notification shall be deemed to come into force with effect from the 24^th Day of March, 2020

(Pramod Kumar)
Director,
Government of India

Note: The principal notification number 44/2019 – Central Tax, dated the 09th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated the 09^th October, 2019 and was last amended by notification number 25/2020 – Central Tax, dated the 23^rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 208(E), dated the 23^rd March, 2020.

📚 Frequently Asked Questions (FAQs): Notification No. 42/2020 – Central Tax

Q1: What is Notification No. 42/2020 – Central Tax about?

Answer:
This notification provides an extension of the GSTR-3B return filing due dates for registered taxpayers in the Union Territory of Ladakh for the tax periods from January 2020 to March 2020, allowing them to file till 20th May 2020.

Q2: Why was this extension introduced?

Answer:
The extension was introduced to:
Help taxpayers in Ladakh adjust to the new GST jurisdiction after separation from Jammu & Kashmir.
Account for technical delays in GST migration to the new Union Territory system.
Provide compliance relief during the COVID-19 pandemic.
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Q3: Which months are covered under this notification?

Answer:
The notification covers the GSTR-3B returns for:
January 2020
February 2020
March 2020
These returns, earlier due in April 2020, could now be filed up to 20th May 2020.

Q4: Who is eligible under this notification?

Answer:
Taxpayers whose principal place of business is located in the Union Territory of Ladakh are eligible for this extension.

Q5: What about taxpayers in Jammu & Kashmir?

Answer:
A separate proviso was issued for Jammu & Kashmir taxpayers, allowing GSTR-3B filing for November 2019 to February 2020 up to 24th March 2020.
This notification specifically focuses on Ladakh taxpayers for January to March 2020.

Q6: What form is covered under this notification?

Answer:
It covers FORM GSTR-3B, a monthly summary return under Rule 61 of the CGST Rules, 2017, which records outward supplies, ITC claims, and tax liabilities.
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Q7: Under which section was this notification issued?

Answer:
It was issued under Section 168 of the CGST Act, 2017, which empowers the Commissioner to issue directions to ensure uniform implementation of the Act, along with Rule 61(5) governing GSTR-3B filing procedures.

Q8: What was the earlier due date before this notification?

Answer:
Earlier, taxpayers in Ladakh had to file GSTR-3B for January–March 2020 by April 2020, but this notification extended it till 20th May 2020.

Q9: From which date does this notification take effect?

Answer:
Although issued on 5th May 2020, it is deemed to have come into force retrospectively from 24th March 2020.

Q10: What is the significance of this being retrospective?

Answer:
A retrospective date ensures that taxpayers who filed after March 24, 2020 but before May 20, 2020 are legally protected and won’t face penalties or interest for late filing.

Q11: Which notification does it amend?

Answer:
It amends Notification No. 44/2019 – Central Tax, dated 9th October 2019, which originally prescribed the due dates for GSTR-3B returns for the Union Territories of Jammu & Kashmir and Ladakh.

Q12: What are the key new provisos added through this notification?

Answer:
The key new clauses are:
Ladakh (Nov–Dec 2019): GSTR-3B to be filed by 24th March 2020.
Ladakh (Jan–Mar 2020): GSTR-3B to be filed by 20th May 2020.

Q13: How does this help businesses in Ladakh?

Answer:
This notification:
✅ Gives extra time to file returns without penalties.
✅ Ensures compliance flexibility amid UT restructuring.
✅ Reduces administrative stress for local traders and small taxpayers.

Q14: What happens if a taxpayer misses the extended due date?

Answer:
If GSTR-3B was not filed even by 20th May 2020, taxpayers could be liable for:
Late fees under Section 47, and
Interest under Section 50 of the CGST Act.
Consult a Finodha GST Expert for guidance on penalty resolution.

Q15: Who issued and signed this notification?

Answer:
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, and signed by Shri Pramod Kumar, Director, Government of India.

🏁 Conclusion

Notification No. 42/2020 – Central Tax was a crucial step in easing compliance for businesses in Ladakh, following the region’s transition into a separate Union Territory.
By extending the GSTR-3B filing deadline till 20th May 2020, the government ensured that local taxpayers could file their returns smoothly, without penalties or technical obstacles.

💡 Pro Tip:
Stay ahead of deadlines and manage your GST filings efficiently using Finodha GST Return Filing Services.
For expert guidance on compliance extensions or notices, connect with Finodha GST Experts.