Cir.No.136/06/2020 GST dated 3.4.20 Clarification- various measures annoused by Govt for tax payers in view of Covid 19. Government has issued following notifications in order to provide relief to the taxpayers:S. No.NotificationRemarks1.Notification No.30/2020-Central Tax, dated 03.04.2020Amendment in the CGST Rulesso as to allowtaxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in FORM CMP-02till 30thJune, 2020and to allow cumulative applicationof the condition in rule 36(4) for the months ofFebruary, 2020 to August, 2020 in the return for tax periodof September, 2020.2.Notification No.31/2020-Central Tax, dated 03.04.2020A lower rate of interest of NIL for first 15 days after the due date of filing returnin FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above Rs. 5 Crore and NIL rate of interest isnotified for those registered persons having aggregate turnover below Rs. 5 Crore in the preceding financial year, for thetax periods of February, 2020 to April, 2020.This lower rate of interest shall be subject to condition that due tax is paid by filing return in FORM GSTR-3B by the date(s) as specified in the Notification.

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