Government of India, Ministry of Finance, Department of Revenue,
Central Board Of Indirect Taxes & Customs

GST & Central Excise Delhi Zone

CBIC Initiatives for Taxpayers



S.No Circular/Notification Date of Issue Description
34 Notification No. 58/2020 – Central Tax 01.07.2020 GST-Seeks to make eighth amendment (2020) to CGST Rules for providing facility of SMS filing of NIL statement of FORM GSTR-1
33 Notification No. 57/2020 – Central Tax 30.06.2020 GST- Seeks to amend Notification No. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
32 Notification No. 56/2020 – Central Tax 27.06.2020 GST-Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
31 Notification No. 55/2020 – Central Tax 27.06.2020 GST-Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
30 Notification No. 54/2020 – Central Tax 24.06.2020 GST-Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
29 Notification No. 53/2020 – Central Tax 24.06.2020 GST-Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
28 Notification No. 52/2020 – Central Tax 24.06.2020 GST-Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
27 Notification No. 51/2020 – Central Tax 24.06.2020 GST-Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
26 Notification No. 48/2020-Central Tax 19.06.2020 GST-seeks to make sixth amendment (2020) to CGST Rules.
25 Circular No. 141/11/2020 10.06.2020 GST-Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
24 Notification No. 47/2020 – Central Tax 09.06.2020 GST-Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.
23 Notification No. 46/2020 – Central Tax 09.06.2020 GST-Seeks to extend period to pass order under Section 54(7) of CGST Act.
22 Notification No. 45/2020 – Central Tax 09.06.2020 GST-Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
21 Notification No. 44/2020 – Central Tax 08.06.2020 GST-Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
20 Notification No. 43/2020 – Central Tax 16.05.2020 GST-Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
19 Circular No. 138/08/2020-GST 06.05.2020 GST-Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
18 Notification No. 42/2020 – Central Tax 05.05.2020 GST-Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
17 Notification No. 41/2020 – Central Tax 05.05.2020 GST-Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
16 Notification No. 40/2020 – Central Tax 05.05.2020 GST-Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
15 Notification No. 39/2020 – Central Tax 05.05.2020 GST-Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
14 Notification No. 38/2020 – Central Tax 05.05.2020 GST-Seeks to make fifth amendment (2020) to CGST Rules.
13 Notification No. 37/2020 – Central Tax 28.04.2020 GST-Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
12 Instruction 390/Misc./3/2019-JC dated 27.04.2020 27.04.2020 Guidelines for conduct of personal hearings in vitual mode
11 CUS-CBIC Initiatives for taxpayers 17.04.2020 CUS-CBIC Initiatives for taxpayers
10 Circular No. 137/07/2020-GST 13.04.2020 GST- Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg
9 F.NO.7 1211 g/HRD/WF -Ir/ 12 13.04.2020 Grant of ex-gratia financial assistance to family of departmental officials/ staff from the Customs and Central Excise Welfare Fund in case of death of official/staff due to pandemic such as Covid-19 details
8 Trade friendly initiatives by CBIC 08.04.2020 Trade friendly initiatives by CBIC details
7 Notification No. 30/2020 03.04.2020 GST-Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4)
6 Notification No. 31/2020 03.04.2020 GST-Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020
5 Notification No. 32/2020 03.04.2020 GST-Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020
4 Notification No. 33/2020 03.04.2020 GST-Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020
3 Notification No. 34/2020 03.04.2020 GST-Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020
2 Notification No. 34/2020 03.04.2020 GST-Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills
1 Notification No. 34/2020 03.04.2020 GST-Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020

COVID-19 Ready Reckoner



Issuing Authority Circular/Order Number Date Subject
CBIC 27.04.2020 Trade welfare measures by CBIC during COVID-19 lockdown- reg.
ICMR 16.04.2020 ICMR - LIST OF Private_Labs_AS ON 16.04.2020
MOHFW 16.04.2020 COVID-19: Guidelines on disinfection of common public places including offices
MOHFW 16.04.2020 COVID-19: Guidelines for home quarantine
ICMR 16.04.2020 Total Operational (initiated independent testing) Government Laboratories reporting to ICMR 183 + 3 collection sites
MOHFW D.O.No. Z-21020/16/2020 15.04.2020 Containment of Hotspot- Demarcation of Zones- reg.
MHA 15.04.2020 Revised Consolidated Guidelines- NDMA
CBIC 15.04.2020 Functioning of Govt. of India Offices during COVID-19 lockdown
MoHFW 03.04.2020 Advisory & Manual on use of Homemade Protective Cover for Face & Mouth
DGHRD CBIC 02.04.2020 Scheme for Grant of Financial Assistance for Preventive and Welfare measures for fighting against COVID-19 in CBIC
CGHS Z 15025/12/2020/DIR/CGHS 27.03.2020 REIMBURSEMENT OF OPD MEDICINES - SPECIAL SANCTION IN VIEW OF COVID 19
MOHFW 24.03.2020 GUIDELINES FOR DISINFECTION OF COMMON PUBLIC PLACES INCLUDING OFFICES
CGHS 18.03.2020 Guidelines in view of COVID 19
DOPT 17.03.2020 Advisory for staff
Ministry of AYUSH 17.03.2020 Ayurveda’s immunity boosting measures for self care during COVID 19 crisis
DOPT 11013/9/2014-Estt.A.III 16.03.2020 Preventive measures to be taken to contain the spread of novel Coronavirus (COVID-19)-reg.
MoHFW 16.03.2020 Health Advisory for Elderly Population of India during COVID19
MoHFW 16.03.2020 Advisory against spraying of disinfectant on people for COVID-19 management

Trade Facilitation Measures during outbreak of COVID-19



Document Subject Measures Taken
Egazette Ordinance pdf An Ordinance to provide relaxation in the provisions of certain Acts and for matters connected therewith or incidental thereto. The time limit for filing of appeal, furnishing of return, or any other compliance under the GST Act has been extended as per the Ordinance issued.
Circular no. 136/2020-Customs dt.03-04-2020pdf 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) Clarification regarding various compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 announced Government as part of relief measures relating to statutory and regulatory compliance matters across sectors
Circular no. 137/2020-Customs dt.13-04-2020pdf Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. Clarification regarding relief measures taken by the Government for facilitating taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 on account of the measures taken to prevent the spread of Novel Corona Virus (COVID-19).
Instruction F. No. 390/Misc/3/2019-JC; dt 27-04-2020pdf Guidelines for conduct of personal hearings in virtual mode under Customs ACT, 1962 Conduct of Personal hearing in respect of any proceeding under Customs Act, 1962 through video conferencing with a view to ensure social distancing and reduce physical presence.
Instruction No. 2/1/2020-GSTpdf Implementation of decision to expedite pending refund claims Special GST Refund Disposal Drive - Implementation of decision to expedite pending GST and IGST refund claims
In view of lockdown due to Covid-19, remote access to CBIC-GST application to CGST officers have been made available for attending to GST related works