Further relaxations for compliances under Goods and Services Tax and Customs Laws

In view of the extension of the nation-wide lockdown on account of the COVID-19 pandemic, the Government of India and the State Government of Kerala have issued further relaxations pertaining to extension of due dates for filing returns for Kerala Flood Cess and extension of facility of accepting undertaking in lieu of bonds.
Key relaxations have been summarized below, for ease of reference.

A. Extension of due date for filing of return for Kerala Flood Cess

The Government of Kerala had notified that the due date of filing returns in Form GSTR 3B (i.e. 20th of the succeeding month) will also be applicable to filing returns for Kerala Flood Cess. However, on account of practical challenges in filing the said return due to the unprecedented spread of the COVID-19 pandemic, the due dates for the tax periods from February, 2020 to May, 2020 have been extended vide Notification No. 7/2020-State Tax dated April 28, 2020 as follows:

Class of registered persons Tax Period Extended Date
Taxpayers having an aggregate turnover of more than INR 5 crores in the preceding financial year February 2020, March 2020 and April 2020 June 24, 2020
Taxpayers having an aggregate turnover of more than INR 1.5 crores and up to rupees five crores in the preceding financial year February 2020 and March 2020 June 29, 2020
April 2020 June 30, 2020
Taxpayers having an aggregate turnover of up to INR 1.5 crores in the preceding financial year February 202 June 30, 2020
March 2020 July 3, 2020
April 2020 July 6, 2020
Taxpayers having an aggregate turnover of more than INR 5 crore rupees in the previous financial year May 2020 June 27, 2020
Taxpayers having an aggregate turnover of up to INR 5 crore rupees in the previous financial year May 2020 July 12, 2020

B. Extension of facility of accepting undertaking in lieu of bonds

Central Board of Indirect Taxes & Customs (‘CBIC’) has issued Circular No. 23/2020-Customs dated May 11, 2020 for reviewing Circular No. 17/2020 dated April 3, 2020 on ‘Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962’. On account of the outbreak of the COVID-19 pandemic, CBIC had issued Circular No. 17/2020 dated April 3, 2020 providing relaxation to the taxpayers, by accepting an undertaking in lieu of a bond required during customs clearance, subject to conditions as underlined in the circular. The facility was extended till May 15, 2020 vide Circular No. 21/2020 dated April 21, 2020. Given the further extension of lockdown, and considering the time required to normalise the situation, this facility will continue for the period till May 30, 2020 and, consequently, the date for submission of proper bond in lieu of the undertaking is now extended till June 15, 2020. This relaxation will be revisited by CBIC at the end of the lockdown.

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