GST Circular No 136/2020

Various issues w.r.t notification 30/2020 to 35/2020 are observed and clarified below

1) Measures taken for composition taxpayers
CMP-08 for Mar 2020 extended till 7th July 2020
GSSTR4 for FY 19-20 extended till 15th July 2020
Intimation under CMP 08 extended till 30th June 2020
ITC 03 extended till 31st July 2020

2) GSTR 3B due date is not extended only interest is waived for tax payers below 5 Cr. and reduced @ 9% upto 5 Cr/
and such other clarifications are issued