CBIC clarifies issues faced by registered persons under GST laws


CBIC via notification date 13th April 2020 has provided clarifications on issues faced by registered persons under GST laws, in the context of taxpayers being unable to adhere to compliances as a result of measures taken by the authorities for tackling COVID 19.

The following are the major clarifications:

  1. Along with the due date for furnishing of return in FORM GSTR-7, date for deposit of tax deducted for the said period has also been extended till 30.06.2020 and no interest under section 50 shall be leviable if tax deducted is deposited by 30.06.2020.
  2. If date for making an application for refund expires on 31.03.2020, the due date for filing an application for refund falling during the said period has also been extended till 30.06.2020.
  3. In terms of Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.

Click here to read the Circular.

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