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ARTICLE · 28 APRIL 2020

GST- FAQs On Compliance Relaxation During Covid-19 Era

The Central Board of Indirect Taxes and Customs (‘CBIC') has issued several notifications in order to implement the compliance relaxation announced by Hon'ble Finance Minister amid Pandemic COVID 19.

IndiaTax

Introduction

The Central Board of Indirect Taxes and Customs ('CBIC') has issued several notifications in order to implement the compliance relaxation announced by Hon'ble Finance Minister amid Pandemic COVID 19.

We have analysed the relaxations provided by the Central Government and collated few FAQs on the same.

General Extension of Due Dates

1. Whether the Government has extended the due date for compliance under GST falling between 20th March 2020 to 29th June 2020?

Answer: Yes, the CBIC, vide Notification No. 35/2020-CT dated 03.04.2020, has extended the due date of various compliance under CGST Act, IGST Act and UTGST Act, falling between 20th March 2020 to 29th June 2020, to 30th June 2020.

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Disclaimer: The information contained in this document is intended for informational purposes only and does not constitute legal opinion, advice or any advertisement. This document is not intended to address the circumstances of any particular individual or corporate body. Readers should not act on the information provided herein without appropriate professional advice after a thorough examination of the facts and circumstances of a particular situation. There can be no assurance that the judicial/quasi-judicial authorities may not take a position contrary to the views mentioned herein.

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