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of <h1>Gujarat GST Circular Clarifies COVID-19 Impact on Tax Compliance, Extends Key Deadlines to June 30, 2020.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses challenges faced by taxpayers under the Gujarat Goods and Services Tax Act, 2017, amid COVID-19 measures. It provides clarifications on issues such as handling GST for cancelled service contracts, refund procedures for advances, and adjustments for returned goods. The circular extends deadlines for compliance, including filing Letters of Undertaking for zero-rated supplies and Tax Deducted at Source deposits, until June 30, 2020. It also extends the deadline for refund applications due between March 20 and June 29, 2020, to June 30, 2020.
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