We have hereby summarizedthe relaxation in GST Compliances due to Covid-19 outbreak
granted by CBIC vide Notification No. 30/2020-Central Tax to 36/2020-Central Tax dated 3rd
April 2020.
OTHER RELAXATIONS -
The applicability of Rule 36(4) regarding restriction of availment of ITC in respect of Invoices not appearing in 2A, has been deferred for months of February, March, April, May, June, July and August 2020. The said restriction shall now apply cumulatively for the above periods while filing GSTR-3B for Sep 2020. - If the validity of E-way Bills generated expires during period 20th March 2020 to 15th April 2020, the validity of such e-way bills extended till 30th April 2020.
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