Tax Talks around COVID induced due date extensions
GSTR-9

My GST Registration application is under processing as of 10th May 2021. I had to file some replies towards observations pointed out by the officer via the GST portal by 7th May 2021. However, I missed the deadline. Do I have some relaxation due to the ongoing COVID situation?

Yes. All taxpayers and tax officers, required to take some action within deadlines as per the CGST Rule 9, have got an extension due to the prevailing COVID pandemic. The recently issued Central Tax Notification number 14/2021 dated 1st May 2021 has provided this relaxation. It says that if any action under Rule 9 of the CGST Rules has to be taken within a prescribed deadline between 1st May 2021 to 31st May 2021, then a further time limit has been provided by the notification. Such actions can be taken on or before 15th June 2021.

Therefore, even if you had to reply before 7th May 2021 as per the rules, you have gotten additional time up to 15th June 2021 to finish this task.

Is there any extension to the GSTR-6 return for the April 2021 return period? The notifications do not have any mention of it. 

As per Central Tax Notification number 14 dated 1st May 2021, if any action needs to be taken or an order needs to be passed between 15th April 2021 to 30th May 2021, an extended time limit of up to 31st May 2021 is given. There are exceptions listed down for the same such as GSTR-1, GSTR-3B (due to separate notifications passed for interest and late fee waiver), e-way bills, invoicing, penalties and prosecution. GSTR-6 is not mentioned in the exceptions, which means that the return filing deadline for April 2021 is extended up to 31st May 2021.

Likewise, the deadline for GSTR-7 and GSTR-8 for April 2021 is extended from 10th May 2021 up to 31st May 2021. Similarly, the due date to file GSTR-5 and GSTR-5A for both March and April 2021 stands extended to 31st May 2021.

I have not been able to reply to a notice I received from the officer rejecting my request for a GST refund last week. What are my options?

The taxpayers have extended the time limit to reply to notices up to 31st May 2021 by the Central Tax Notification number 14/2021 dated 1st May 2021. Accordingly, the officer shall pass no orders where the reply is not received within the prescribed time. Further, where an order had to be passed for rejecting any GST refund claims between 15th April 2021 up to 30th May 2021, the same can be done later than fifteen days after the reply to notice is received from the registered person or the 31st May 2021.

For any clarifications/feedback on the topic, please contact the writer at annapoorna.m@cleartax.in

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