1. Under Sub-section (2) of section 14 of the Customs Act 1962, the Central Board of Indirect Taxes & Customs makes the following amendments in the tariff value (US $ per metric tonne) of the Government of India via releasing “Tariff notification No. 40/2020-CUSTOMS (N.T.)”
2. The requirement to furnish any report , document , return , statement or any other record fall during the period from 20th March,2020 to 29th June, 2020 has been extended to 30th June 2020 .
In addition to this , taxpayer can continue to supply without payment of tax under LUT(Letter of Undertaking) , provided the form GST RFD – 11 for 2020-21 is furnished on or before 30th June , 2020 .
The details can be accessed here :
3. To provide relief to Taxpayers , GST Returns can now be filed with EVC in case of compulsory filing with DSC.
Taxpayers can now file GSTR-3B without DSC also.
4. CBIC promotes Social Distancing by issuing guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962.
The guidelines can be accessed here :