The Central Board of Indirect Taxes and Customs has issued a circular, clarifying certain issues with respect to last dates for compliances under GST law. The highlights are as under:
- Clarified that due date for furnishing LUT for F.Y. 2020-21 is extended till 30 June 2020.
- Clarified that refund application can be filed till 30 June 2020 for case where last date is between 20 March 2020 to 29 June 2020.
- Clarified treatment where tax is paid on advance basis but later on supply got cancelled.