Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)

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 and resultantly impacted the
trade and industry. In view of the emergent situation and challenges faced by 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”), Government has
announced various relief measures relating to statutory and regulatory compliance matters
across sectors.