Circular No.ES/26/2020-21 6th April, 2020
To: Members of the Council
Sub.: Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus
We would like to inform you that the CBIC has issued Circular No. 136/06/2020-GST dated 3rd April, 2020 clarifying various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus.
The spread of Novel Corona Virus across many countries of the world, including India, has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), the Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors.
Government has issued following notifications in order to provide relief to the taxpayers:
Various issues relating to above mentioned notifications have been examined. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, clarifies each of these issues as under:-
Illustration:- Calculation of interest for delayed filing of return for the month of March, 2020 (due date of filing being 20.04.2020) may be illustrated as per the below Table:
Members may kindly make a note of the above clarification.