The spread of Novel Corona Virus (COVID-19) across many countries of the world, including India, has caused immense loss to the lives of people. This has impacted the trade and industry. In order to take care of the situation and challenges faced by taxpayers , there is an change in the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017. Government has announced various relief measures relating to statutory and regulatory compliance matters across sectors via various notifications . We have discussed about those notifications in the earlier article .
Various issues relating to 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, in exercise of its powers conferred under section 168(1) of the CGST Act hereby clarifies each of these issues in this circular :