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Trade Facilitation Measures during outbreak of COVID-19

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Document Subject Measures Taken
Ordinance An Ordinance to provide relaxation in the provisions of certain Acts and for matters connected therewith or incidental thereto. The time limit for filing of appeal, furnishing of return, or any other compliance under the GST Act has been extended as per the Ordinance issued.
Notification No. 36/2020 – Central Tax dt.03-04-2020 Notification No. 35/2020 – Central Tax dt.03-04-2020 Notification No. 34/2020 – Central Tax dt.03-04-2020 Notification No. 33/2020 – Central Tax dt.03-04-2020 Notification No. 32/2020 – Central Tax dt.03-04-2020 Notification No. 31/2020 – Central Tax dt.03-04-2020 Notification No. 30/2020 – Central Tax dt.03-04-2020 Notifications issued in order to provide relief to taxpayers due to Covid-19 pandemic The time limit for filing of appeal, furnishing of return, or any other compliance under the GST Act has been extended as per the Ordinance issued.
1. Extension of due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020
2. Extension of due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills
3. Extension of due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020
4. Conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
5. Conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
6. Conditional lowering of interest rate for tax periods of February, 2020 to April, 2020
7. Amendment in CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4
Circular no. 136/2020-Customs dt.03-04-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) Clarification regarding various compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 announced Government as part of relief measures relating to statutory and regulatory compliance matters across sectors
Circular no. 137/2020-Customs dt.13-04-2020 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. Clarification regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19).
Instruction F. No. 390/Misc/3/2019-JC; dt 27-04-2020 Guidelines for conduct of personal hearings in virtual mode under Customs ACT, 1962 Conduct of Personal hearing in respect of any proceeding under Customs Act, 1962 through video conferencing with a view to ensure social distancing and reduce physical presence.
Instruction No. 2/1/2020-GST Implementation of decision to expedite pending refund claims Special GST Refund Disposal Drive - Implementation of decision to expedite pending GST and IGST refund claims
In view of lockdown due to Covid-19, remote access to CBIC-GST application to CGST officers have been made available for attending to GST related works
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