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COVID-19 measures on extension of due dates for filing and payment etc

Circular 137/07/2020 which provides clarification in respect of the below areas:

1 Adjustment of GST paid on advance receipt in case of subsequent cancellation of contract of service

2 Relaxation in timelines relating to refund filing and LUT

3 Extension in the due date for depositing the payment of TDS

Source GSTExpertsie

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