Page 459 - ES 2020-21_Volume-1-2 [28-01-21]

86 Economic Survey 2020-21 Volume 2

xi. Based on email requisitions, computers and related accessories have been permitted
by Customs to be transferred from the bonded premises to residence of employees of
Software Technology Park of India to facilitate work from home during the lockdown
period.
xii. CBIC actively coordinated with other Ministries for ensuring that customs operations
are declared as an essential service during the lock down period, which has allowed
smooth operations at all the customs stations. In line with the aforesaid, further
directives were issued permitting movement of customs brokers and transporters, and
allowing functioning of warehouses during the lock down period.
xiii. CBIC actively coordinated with other Ministries for ensuring that customs operations
are declared as an essential service during the lock down period, which has allowed
smooth operations at all the customs stations. In line with the aforesaid, further
directives were issued permitting movement of customs brokers and transporters,
and allowing functioning of warehouses during the lock down period. All customs
formations have been asked to show greater sensitivity in dealing with cargo from
affected areas, condone the delay in filing import declarations and waive the late filing
fees in genuine cases.
xiv. Special care has been taken in clearance of passengers coming from affected countries.
Separate channels were created at the airports, port terminals and land customs stations
for such passengers. Customs officers strictly followed instructions to use masks,
gloves and sanitizers.
xv. CBIC has coordinated with the port and airport authorities and other custodians to see
that ample space is available for storing EXIM cargo in the customs area.

B. GST
i. Notifications issued in order to provide relief to taxpayers due to COVID-19 pandemic
a) 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.

b) Extension of due date for furnishing FORM GSTR-3B for supply made in the
month of May 2020.
c) Extension of 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.
d) Extension of 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.

e) Conditional waiver of late fee for delay in furnishing outward statement in FORM
GSTR-1 for tax periods of February, 2020 to April, 2020.
f) Conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B
for tax periods of February, 2020 to April, 2020.
g) Conditional lowering of interest rate for tax periods of February, 2020 to April,
2020