Circular, 2020

Text

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Office of the Commissioner, Commercial Tax, Uttar Pradesh, (GST Section) Letter No. GST/2020-21/07 /Commercial Tax Dated: 18 June, 2020 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.), Commercial Tax, Uttar Pradesh.

Subject: Clarification in respect of various measures announced by the Government for_providing relicf to the taxpayers in view of spread of Novel Corona Virus (COVID-

19) - Reg.

CircularNo.-GST/2020-21/02/CommercialTax dated 08 2020 was issued by the Commissioner, on the subject issue clarifying various issues relating to the measures announced by the Government providing relief to the taxpayers. The GST Council, in its 40" meeting held on 12.06.2020, recommended further relief to the taxpayers and accordingly, following notifications have been issued:

April, S.No. Notification No.

Remarks Notification No.- | Seeks to provide relief to taxpayers by reducing the rate

1. 793/XI-2-20-9(47)/17 of interest from 18% per annum to 9% per annum for (132)-2020 Dated Notification No.-| Seeks to provide relief to taxpayers by

2. 794/X1-2-20-9(47)/17 | conditional waiver of late fee for delay in furnishing U.P. Act-1-2017-Order- | FORM GSTR-3B for specified period.

(133)-2020 Dated Notification No.-| Seeks to provide relief to taxpayers by

3. 795/X1-2-20-9(47)/17 | conditional waiver of late fee for delay in furnishing U.P. Act-1-2017-Order- | FORM GSTR-1 for specified period.

(134)-2020 Dated

2. The above referred notifications have amended the parent notifications through which the relief from interest for late payment of GST and late fee for delay in furnishing of FORM GSTR-3B / FORM GSTR-1 was provided for the tax periods of February, March and a as ee Scanned with CamScanner April, 2020. Accordingly, the clarifications issued vide Circular No.-GST/2020-21/02/Commercial Tax dated 08 April, 2020 stand modified to the extent as detailed in the succeeding paragraphs to incorporate the decisions of the 40" meeting of the GST Council. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner, in exercise of its powers conferred under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the “UPSGST Act’) clarifies the issues detailed below:

Manner of calculation of interest for taxpayers having aggregate turnover above Rs.

5. Cr.

3.1 Vide Notification No.-441/XI-2-9(47)/17 U.P. Act-1-2017-Order-(114)-2020 Dated 11.05.2020, a conditional lower rate of interest was provided for various class of registered persons for the tax period of February, March and April, 2020. The same was clarified through Circular No.-GST/2020-21/02/CommercialTax dated 08 April, 2020 (para 3, sl. No. 3, 4 and 5). It was clarified that in case the return for the said months are not furnished on or before the date mentioned in the Notification No.-441/XI-2-9(47)/17 U.P. Act- 1-2017-Order-(114)-2020 Dated 11.05.2020, interest at 18% per annum shall be charged from the due date of return, till the date on which the return is filed. 3.2 The Government, vide Notification No.-793/XI-2-20-9(47)/17 U.P. Act-1-2017-Order- (132)-2020 Dated 29.07.2020 has removed the said condition. Accordingly, a lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter till 24.06.2020 is notified. After the specified date, normal rate of interest i.e. 18% per annum shall be charged for any further period of delay in furnishing of the returns.

3.3 The calculation of interest in respect of this class of registered persons for delayed filing of return for the month of March, 2020 (due date of filing being 20.04.2020) is as illustrated in the Table below:

Table Sl]. No. | Date of | No. of | Interest filing GSTR-3B days of delay 02.05.2020 12 Zero interest.

20.05.2020 30 Zero interest for 15 days, thereafter interest rate

2. @9% p.a. for 15 days.

20.06.2020 61 Zero interest for 15 days, thereafter interest rate

3. @9% p.a. for 46 days.

24.06.2020 65 Zero interest for 15 days, thereafter interest rate

4. @9% p.a. for 50 days.

30.06.2020 71 Zero interest for 15 days, thereafter interest rate

5. @9% p.a. for 50 days and interest rate @18% p.a.

for 6 days.

Scanned with CamScanner Manner of calculation of interest for taxpayers having aggregate turnover below Rs. 5 Cr.

4.1 For the taxpayers having aggregate turnover below Rs. 5 Crore, Notification No.-441/XI-2- rate of interest for the tax period of February, March and April, 2020. The Government, vide provided the NIL rate of interest till specified dates in the said notification and 9% per annum thereafter till 30" September, 2020. Similar relaxation of reduced rate of interest has been provided for the tax period of May, June and July 2020 also for the said class of registered persons having aggregate turnover below Rs. 5 Crore in the preceding financial year. The notification, thus, provides NIL rate of interest till specified dates and after the specified dates lower rate of 9% would apply till 30" September 2020. After 30'"September, 2020, normal rate of interest i.e. 18% per annum shall be charged for any further period of delay in furnishing of the returns.

4,2 The calculation of interest in respect of this class of registered persons for delayed filing of return for the month of March, 2020 (for registered persons for whom the due date of filing was 22.04.2020) and June, 2020 (for registered persons for whom the due date of filing is 22.07.2020) is as illustrated in the Table below:

Table S.No. | Tax Period Applicable rate of | Date No. Interest interest of filing of days GSTR-3B of delay Nil till the 3 day of | 22.06.2020 | 61 Zero

1. July, 2020, and 9 interest per cent thereafter till | 22.09.2020 153 Zero interest for

2. March 2020 | the 30" day of 72 days, September, 2020 thereafter interest rate @9% p.a.

for 81 days 22.10.2020 183 Zero interest for

3. 72 days, thereafter intere st rate @9% p.a. for 89 days and interest rate @18% p.a.

for 22 days Nil till the 28.08.2020 37 Zero interest 4, 23" day of Scanned with CamScanner a eS September, 28.09.2020 68 Zero interest for 63 days, 5. 2020, and 9 June, 2020 per cent thereafter interest thereafter till rate @9% Pp.a.

the 30" day for 5 days 98 Zero interest for 63 days, thereafter interest rate p.a. for 7 days and interest rate @18% p.a.

for 28 days aoe Manner of calculation of late fec 5.1 Vide notification No.-442/XI-2-9(47)/17 UP. Act-1-2017-Order-(115)-2020,Dated 11.05.2020, a conditional waiver of late fee was provided for the tax period of February, March and April, 2020, if the return in FORM GSTR-3B was filed by the date specified in the said notification. The same was clarified through Circular No. s provided the revised dates for conditional March and April, 2020 and extended the same 5.2 The Government, vide notifi waiver of late fee for the months of February, for the months of May, June and July, 2020 for the small taxpayers. 5.3 It is clarified that the waiver of late fee is conditional to filing the return of the said ates specified in the said notification. In case the returns in FORM GSTR tax period by the d s specified in the 3B for the said months are not furnished on or before the date said notification, then late fee shall be payable from the due date of return, till the date on which the return is filed.

6. The contents of the Circular No.-GST/2020-21/02/Commercial Tax dated 08 April, 2020 are modified to this extent. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

7. Difficulty, if any, inthe implementation of the above instructions may please be brought to the notice of the Commissioner.

8. Hindi version will follow soon.

(Amrita Soni) Commissioner, Commercial Tax, Uttar Pradesh Scanned with CamScanner

Provisions this circular answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Uttar Pradesh Goods and Services Tax Act, 2017