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) - Reg

Last updated: 04 April 2020

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This notification provides clarification on various relief measures announced by the Government to support taxpayers impacted by the spread of COVID-19. Due to the significant disruption to trade and industry, the Government has introduced measures to ease compliance requirements under the Central Goods and Services Tax Act, 2017. These measures aim to address the challenges faced by taxpayers in meeting their statutory and regulatory obligations during this emergent situation.

CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 3rd April, 2020 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification in respect of various measures announced by the Government for pr

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FAQ :

The purpose of this notification is to clarify the various relief measures announced by the Government to provide support to taxpayers facing difficulties due to the spread of Novel Corona Virus (COVID-19).

The spread of Novel Corona Virus (COVID-19) has caused immense loss to lives and has significantly impacted trade and industry, leading to challenges for taxpayers in meeting compliance requirements.

The Government has announced various relief measures related to statutory and regulatory compliance matters across different sectors to help taxpayers.

These relief measures are related to compliance requirements under the Central Goods and Services Tax Act, 2017 (CGST Act).