Circular No. ES/120/2020-21 7th May, 2020
To : Members of the Council
Sub: CBIC clarifies issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws
We would like to inform you that CBIC has issued Circular No. 138/08/2020-GST dated 6th May, 2020 clarifying issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.
As you may be aware, CBIC had issued Circular No.136/06/2020-GST dated 3rd April, 2020 and Circular No.137/07/2020-GST dated 13th April, 2020 clarifying doubts 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 (hereinafter referred to as the “CGST Act”) on account of the measures taken to prevent the spread of COVID-19.
Post issuance of the said clarifications, certain challenges being faced by taxpayers in adhering to the compliance requirements under various other provisions of the CGST Act were brought to the notice of the Board, and need to be clarified.
Now, the issues raised have been examined by CBIC and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, hereby clarifies as under:
Members may kindly make a note of the above clarifications.