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    <title>Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws</title>
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    <description>Clarification extends timeframes and prescribes procedures for GST compliance during the COVID 19 period: IRP/RP registration time is extended and corporate debtors with prior complete return filing need not obtain fresh registration; changes in IRP/RP are treated as amendments to authorized signatory; merchant exporter export timing is extended where the original window fell within the affected period; and furnishing of FORM GST ITC 04 for the quarter ending March is extended to the later permissible date.</description>
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      <description>Clarification extends timeframes and prescribes procedures for GST compliance during the COVID 19 period: IRP/RP registration time is extended and corporate debtors with prior complete return filing need not obtain fresh registration; changes in IRP/RP are treated as amendments to authorized signatory; merchant exporter export timing is extended where the original window fell within the affected period; and furnishing of FORM GST ITC 04 for the quarter ending March is extended to the later permissible date.</description>
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