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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>GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.</description>
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      <description>GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.</description>
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