GST Compliance Clarifications Amid COVID-19: Key Highlights of Circular No. 137/07/2020-GST

2025-03-03 06:33:18 02March

02March

GST Compliance Clarifications Amid COVID-19: Key Highlights of Circular No. 137/07/2020-GST

<h4><strong>Introduction</strong></h4><p>The <strong>Ministry of Finance</strong> issued <strong>Circular No. 137/07/2020-GST</strong> on <strong>April 13, 2020</strong>, to clarify various <strong>GST compliance challenges</strong> faced by businesses due to <strong>COVID-19 disruptions</strong>. It addresses concerns related to <strong>refund claims, credit notes, LUT extensions, TDS payments, and refund application deadlines</strong>.</p><hr><h3><strong>Key Highlights</strong></h3><h3><strong>1. Refund Process for Advance Payments on Cancelled Services</strong></h3><ul><li><strong>If an invoice was issued</strong>: The supplier must issue a <strong>credit note</strong> and adjust the tax liability in future returns. If no output liability exists, they can file a <strong>refund under "Excess Payment of Tax"</strong> in <strong>GST RFD-01</strong>.</li><li><strong>If no invoice was issued</strong>: The supplier must issue a <strong>refund voucher</strong> and file for <strong>GST refund under excess payment category</strong>.</li></ul><hr><h3><strong>2. Refund for Returned Goods</strong></h3><ul><li>If <strong>goods are returned</strong>, the supplier must issue a <strong>credit note</strong>, adjusting tax liability in future returns.</li><li>If no output liability exists, the supplier can claim a <strong>refund using GST RFD-01</strong>.</li></ul><hr><h3><strong>3. Extension of LUT Filing Deadline</strong></h3><ul><li>The <strong>Letter of Undertaking (LUT) for zero-rated exports</strong> expired on <strong>March 31, 2020</strong>.</li><li><strong>Deadline extended till June 30, 2020</strong> under <strong>Notification No. 35/2020</strong>.</li><li>Businesses can <strong>continue zero-rated exports</strong> by quoting the <strong>2019-20 LUT reference number</strong> until the <strong>2020-21 LUT is filed</strong>.</li></ul><hr><h3><strong>4. Extension of TDS Compliance Deadline</strong></h3><ul><li><strong>Tax Deducted at Source (TDS) under Section 51</strong> for <strong>March-June 2020</strong> is now due by <strong>June 30, 2020</strong>.</li><li><strong>No interest will be levied</strong> if payment is made by the extended due date.</li></ul><hr><h3><strong>5. Extension of Refund Application Deadline</strong></h3><ul><li>GST refund applications <strong>expiring between March 20 - June 29, 2020</strong> can now be filed <strong>until June 30, 2020</strong>.</li><li>This benefits businesses unable to file <strong>refund claims due to lockdown restrictions</strong>.<a href="https://cms.plasament.com/storage/nisha/circular-refund-137-7-2020.pdf">circular_refund_137_7_2020</a><br> </li></ul>

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2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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