Government by the way of Circular No.136/06/2020-GST, dated 03.04.2020 sorts out all the doubts related to the relief measures extended to benefit the taxpayers and business entities. By the means of this circular, taxpayer, as well as the local tax authorization, will be able to acknowledge the compliance requirements under provisions of Central Goods and Service Tax (CGST) Act 2017.
This sudden change in the provisions is the call of the situation that has occurred due to the COVID-19 outbreak in India. The provisions are meant to give relaxations for the taxpayers as well as businesses that are already struggling with the constant downfall in the economy.
Various challenges are being faced by the taxpayers while complying with other norms, the same has been brought to the notice of the Board and is still awaited for a declaration.
Several concerns of the taxpayers have been examined and clarified by CBDT like refunds related to several orders that are canceled by the customers due to COVID-19 and nationwide lockdown and so on.
Conclusions
Every sector whether it deals with manufacturing or service is today struggling with a huge financial crisis due to the COVID-19 outbreak in India and therefore to ease the situation the government is constantly bringing in relaxations for the businesses combating the crises. Our government is putting its best foot forward to ease the sectors by giving them refunds, exemptions and extension in GST filing dates 
CBIC Official Circular No. 137/2020
