Clarification in respect of certain challenges faced by the registered persons in
implementation of provisions of GST Laws-reg.
Circular No.136/06/2020-GST, dated 03.04.2020 and Circular No.137/07/2020-GST,
dated 13.04.2020 had been issued to clarify 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 Novel Corona Virus
(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.
For Complete Circular /Order please click on the ling below :-
LINK: GST Circular No. 138/08/2020 :- Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.'
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