Taxmann Review Bulletin: A quick review of important Taxes & Laws updates reported on Taxmann.com
1. Ordinance 2020: New due dates for compliances under the income-tax Act
2. Ordinance 2020: New interest rates on delayed payment of taxes:
3. Ordinance 2020: Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund
4. Ordinance 2020:New due dates for compliances in
Indirect Tax Laws
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Taxmann Review Bulletin April 2020
1. Taxmann Review Bulletin
A quick review of important Taxes & Laws updates reported on Taxmann.com
April 2020
2. 1. Ordinance 2020: 02
New due dates for compliances under the
Income-tax Act
Editorial team
2. Ordinance 2020: 06
New interest rates on delayed payment of taxes
Editorial team
3. Ordinance 2020: 08
Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund’
Editorial team
4. Ordinance 2020: 10
New due dates for compliances in
Indirect Tax Laws
Editorial team
CONTENTS
3. 1
Amid COVID-19 outbreak, the Finance Minister, Smt. Nirmala Sitharaman, held a press
conference to announce various measures to address the concerns relating to statutory and
regulatory compliance. To give effect to such announcement, the Taxation and Other Laws
(Relaxation of Certain Provisions) Ordinance, 2020 (hereinafter referred to as ‘Ordinance’) has
been promulgated by the President of India.
The Ordinance provides for the extension of various time-limits under the Taxation and Benami
Acts. It also provides for the extension of time-limits prescribed under the Income-tax Rules,
1962. The new due dates for various compliances have been listed in the below table.
Ordinance 2020:
New due dates for compliances
under the Income-tax Act
Editorial team
Section Nature of compliance Original Due Extended Due
Date Date*
Due dates relating to Income-tax returns
Section 139(4) Filing of belated return for the Assessment Year 2019-20 31-03-2020 30-06-2020
Section 139(5) Filing of revised return for the Assessment Year 2019-20 31-03-2020 30-06-2020
Section 143(1) Sending an intimation after processing of return of 31-03-2020 30-06-2020
income (ITR), if the return is filed:
a) During the financial year 2018-19 under section 139;
b) During the financial year 2018-19 in response to a notice
issued under section 142(1)
Section 149 Time-limit to issue a reassessment notice for the: 31-03-2020 30-06-2020
a) Assessment Year 2015-16 if escaped income is
less than Rs. 1 lakh;
b) Assessment Year 2013-14 if escaped income is more
than Rs. 1 lakh
c) Assessment Year 2003-04 if escaped income is related to
any asset (including financial interest in any entity)
located outside India
d) Assessment Year 2013-14, to a person who has been
treated as an agent of a non-resident under section 163
4. Taxmann Review Bulletin | April 2020 03
Due dates relating to TDS and TCS related compliances
Section 200 Furnishing of TDS Statement for the fourth quarter 31-05-2020 30-06-2020
read with of the Financial Year 2019-20
Rule 31A Furnishing of TDS Statement in form 26QB/26QC/26QD for the month of
a) February, 2020 30-03-2020 30-06-2020
b) March, 2020 30-04-2020 30-06-2020
c) April, 2020 30-05-2020 30-06-2020
Section 203 Issue of TDS certificate
read with a) Form 16: In respect tax deducted from the salary paid 15-06-2020 30-06-2020
Rule 31 during the Financial Year 2019-20;
b) Form 16A: In respect of tax deducted from payments 15-06-2020 30-06-2020
other than salary for the quarter ending March 31, 2020
c) Form 16B/16C/16D: In respect of tax deducted under 15-05-2020 30-06-2020
section 194-IA/194-IB/194M during the month of March, 2020
d) Form 16B/16C/16D: In respect of tax deducted under 14-06-2020 30-06-2020
section 194-IA/194-IB/194M during the month of April, 2020
Section 206C Furnishing of TCS Statement for fourth quarter of the 15-05-2020 30-06-2020
read with Financial Year 2019-20
Rule 31AA
Section 206C Issue of TCS certificate for the fourth quarter of the 30-05-2020 30-06-2020
read with Financial Year 2019-20
rule 37D
Section 206C Furnishing of Form 24G by an office of the Government for the month of
read with a) March 2020 30-04-2020 30-06-2020
Rule 37CA and b) April 2020 15-05-2020 30-06-2020
Section 192(1A) c) May 2020 15-06-2020 30-06-2020
read with
Rule 30
Section 200A Due date to send the intimation for processing of 31-03-2020 30-06-2020
& section statement of TDS/TCS filed during the Financial Year 2018-19
206CB
Due dates relating to PAN
Section 139A Application for allotment of PAN:
a) in case of non-individual resident person, which 31-05-2020 30-06-2020
enters into a financial transaction of Rs. 2.5 lakhs or
more during FY 2019-20 and hasn't been allotted any PAN;
b) in case of person being managing director, director, partner,
trustee, author, founder, karta, CEO, principal officer or
office bearer of the person referred to in Rule 114(3)(v) or
any person competent to act on behalf of the person
referred to in Rule 114(3)(v) and who has not been
allotted any PAN
Section 139AA Linking of Aadhaar number and PAN 31-03-2020 30-06-2020
Section 139AA PAN to be treated as inoperative if the assessee fails to 31-03-2020 31-03-2020***
read with intimate his Aadhaar to the Income-tax authorities
114AAA
5. Ordinance 2020: New due dates for compliances under the Income-tax Act04
* The Central Government may extend this date to such further date falling after 30-06-2020 by issuing a notification. However, no such power
is granted in case of Vivad Se Vishwas Scheme.
** Central Government may specify such other date falling after 29-06-2020 by issuing a notification in this behalf.
*** The Government has extended the due date for linking of PAN with Aadhaar from 31-03-2020 to 30-06-2020. However, no amendment
has been made yet in Rule 114AAA which provides that if an assessee fails to link his PAN with Aadhaar by 31-03-2020, the PAN shall become
inoperative.
Due dates relating to other matters
Section 10AA Commencement of operation by the SEZ units for Due dates 30-06-2020
claiming deduction under section 10AA falling between
(If necessary approval is received by SEZ units on 20-03-2020 to
or before March 31, 2020) 29-06-2020**
Section 54 to Making Investments or completing construction/purchase Due dates 30-06-2020
54GB for claiming deduction from capital gains arising falling between
during the Financial Year 2019-20. 20-03-2020 to
29-06-2020**
Chapter VIA Making various tax saving investments or payments for 31-03-2020 30-06-2020
(Part B) the Financial Year 2019-20 (Section 80C to 80GGC)
Section 285BA Furnishing of Statement of Financial Transactions (SFT) 31-05-2020 30-06-2020
read with for the Financial Year 2019-20
Rule 114E
Section 3 of Non-payment of additional 10% payment of disputed tax 31-03-2020 30-06-2020
Direct Tax Vivad
se Vishwas Act,
2020
- The due date shall also be extended in the following cases: Due date 30-06-2020
a) Passing of Order or issuance of notice, notifications, falling between
sanction or approval by the authorities, commissioners 20-03-2020 to
or tribunal; and 29-06-2020**
b) Filing of appeal, reply or application or furnishing of any
report, document etc.
7. 2
The Ordinance provides that any delay in payment of tax which is due for payment from 20-
03-2020 to 29-06-2020 shall attract interest at the lower rate of 0.75% for every month or part
thereof if same is paid after the due date but on or before 30-06-2020. The Government is
also empowered to further extend the said date of 30-06-2020 if needed. Further, no penalty
and prosecution proceedings shall be initiated for the delay in payment of tax in such a case.
Currently, the interest is charged at the rate of 1.5% in case of delay in payment of TDS and at
the rate of 1% in other cases. The taxes or levy due for payment from 20-03-2020 to 29-06-2020
and the consequences in case of delay in payment thereof are enumerated in the following
table:
Ordinance 2020:
New interest rates on delayed
payment of taxes
Editorial team
Section Description Due Date Interest rate Interest rate
for delayed for delayed
payment payment
made up to made after
30-06-2020* 30-06-2020*
234B Payment of advance tax for 31-03-2020 0.75% 1%
financial year 2019-20
234C Payment of 1st instalment of advance tax 15-06-2020 0.75% 1%
for the financial year 2020-21
201 Deposit of tax deducted during the month of 30-04-2020 0.75% 1.5%
March, 2020
201 Deposit of tax deducted during the month of 07-05-2020 0.75% 1.5%
April, 2020
201 Deposit of tax deducted during the month of 07-06-2020 0.75% 1.5%
May, 2020
206C Deposit of tax collected during the month of 07-04-2020 0.75% 1%
March, 2020
206C Deposit of tax collected during the month of 07-05-2020 0.75% 1%
April, 2020
206C Deposit of tax collected during the 07-06-2020 0.75% 1%
month of May, 2020
8. Taxmann Review Bulletin | April 2020 07
Section 170 Deposit of equalisation levy deducted during 07-04-2020 0.75% 1%
of Finance the month of March, 2020 in respect of
Act, 2016 payment made to a non-resident for online
advertisement services
Section 170 Deposit of equalisation levy deducted during 07-05-2020 0.75% 1%
of Finance the month of April, 2020 in respect of payment
Act, 2016 made to a non-resident for online
advertisement services
Section 170 Deposit of equalisation levy deducted during 07-06-2020 0.75% 1%
of Finance the month of May, 2020 in respect of payment
Act, 2016 made to a non-resident for online
advertisement services
Section 104 of Deposit of Securities Transaction tax (STT) 07-04-2020 0.75% 1%
Finance (No. 2) collected during the month of March, 2020
Act, 2004
Section 104 of Deposit of Securities Transaction tax (STT) 07-05-2020 0.75% 1%
Finance (No. 2) collected during the month of April, 2020
Act, 2004
Section 104 of Deposit of Securities Transaction tax (STT) 07-06-2020 0.75% 1%
Finance (No. 2) collected during the month of May, 2020
Act, 2004
Section 123 of Deposit of Commodities Transaction tax (CTT) 07-04-2020 0.75% 1%
Finance Act, 2013 collected during the month of March, 2020
Section 123 of Deposit of Commodities Transaction tax (CTT) 07-05-2020 0.75% 1%
Finance Act, 2013 collected during the month of April, 2020
Section 123 of Deposit of Commodities Transaction tax (CTT) 07-06-2020 0.75% 1%
Finance Act, 2013 collected during the month of May, 2020
115-O and 115R Payment of Dividend Distribution Tax (DDT) 14 days from 0.75% 1%
in respect of dividend declared, distributed the date of
or paid by any domestic or mutual fund declaration,
(which is payable between 20-03-2020 and distribution or
31-03-2020) payment of
dividend,
whichever is
earlier
115QA Payment of additional income-tax in respect 14 days from 0.75% 1%
of buy-back of shares by the company the date of
(which is payable between 20-03-2020 and payment of
29-06-2020) consideration
to shareholders
- Payment of any tax in any other case Due for payment 0.75% 1%
between
20-03-2020 to
29-06-2020
* Interest shall be computed for every month or part thereof for the period between the due date and the date on which the amount has
been paid. It to be noted that interest shall be charged at the lower rate only in respect of the amount paid on or before 30-06-2020. Whereas,
if the amount is paid after 30-06-2020, the interest shall be charged at the existing rate and the same shall be calculated from the due date.
9. 3
The Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund)
has been set up by the Central Government on 28-03-2020 following the COVID-19 pandemic in
India. The fund will be used for combating the Coronavirus outbreak and similar pandemic like
situations in the future.
To encourage donations to PM CARES Fund, the Government has amended Section 80G of the
Income-tax Act through the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance,
2020. As per the amendment, every person donating to PM CARES Fund shall be eligible to claim a
100% deduction of the amount donated from his total income. Further, the restriction of Section
80G(4) which limits the deduction to 10% of adjusted gross income shall also not be applicable
for donation made to PM CARES Fund. Section 10(23C) has also been amended to provide that
income of PM Cares Fund shall be exempt from tax.
In the Ordinance, it has also been provided that for claiming deduction under Part B of Chapter
VI-A (including section 80G) for Financial Year 2019-20, a person can make investment or
contribution up to 30-06-2020. Thus, the donations made up to 30-06-2020 in PM CARES Fund
shall also be eligible for deduction from income of the Financial Year 2019-20.
In the Press Release, dated 31-03-2020, it has been clarified that any person including corporate
assessees paying concessional tax on the income of Financial Year 2020-21 under the new regime
can donate to PM CARES Fund up to 30-06-2020. They can claim deduction under section 80G
against income of the financial year 2019-20, without losing the eligibility to opt for concessional
tax regime in the financial year 2020-21. Thus, the donations made to PM Cares Fund between
01-04-2020 and 30-06-2020 can be claimed as deduction either in the financial year 2019-20
or 2020-21, at the option of the taxpayer. But, if the taxpayer opts to claim a deduction in the
Financial Year 2020-21, then he shall not be eligible to opt for concessional tax regime of section
115BAC and 115BAD, as the case may be.
Ordinance 2020:
Deduction under Section 80G in respect
of contribution to ‘PM CARES Fund’
Editorial team
11. 4
The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020(hereinafter
referred to as ‘Ordinance, 2020’) issued on 31-03-2020 has inserted a new Section 168A in the CGST
Act, 2017, which empowers the Government to extend the time limit,on the recommendations
of GST Council, in respect of actions which could not be completed due to force majeure,
namely, war, epidemic, flood, drought, etc. or any other calamity caused by nature affecting
the implementations of provisions of CGST Act, 2017. The relevant notifications have also been
issued to give effect to the extension of time limits announced in the press release dated 24-03-
2020 and 31-03-2020.
1.1. New Due dates for GST Returns
The table given below summarizes the impact ofthe extension of various due dates in the
CGSTAct:
Ordinance 2020:
New due dates for compliances in
Indirect Tax Laws
Editorial team
Section & Notification Turnover Description Original Due Date Revised New
Prescribed
Due Date#
Section 39 read with Rule 61 Furnishing of Form GSTR-3B for the month of
(Notification No. 30/2020- Upto Rs. 1.5 crores February 2020 22-03-2020/ 24-03-2020 30-06-2020
Central Tax and Notification March 2020 22-04-2020/24-04-2020 03-07-2020
No. 31/2020-Central Tax, April 2020 22-05-2020/ 24-05-2020 06-07-2020
dated 03-04-2020)
More than February 2020 22-03-2020/ 24-03-2020 29-06-2020
Rs. 1.5 crores but March 2020 22-04-2020/ 24-04-2020 29-06-2020
upto Rs. 5 crore April 2020 22-05-2020/24-05-2020 30-06-2020
More than February 2020 20-03-2020 24-06-2020
Rs. 5 crores March 2020 20-04-2020 24-06-2020
April 2020 20-05-2020 24-06-2020
Section 39 read with Upto Rs. 5 crore May 2020 22-06-2020/ 12-07-2020/
Rule 61 (Notification 24-06-2020 14-07-2020
No. 36/2020-Central Tax, More than May 2020 20-06-2020 27-06-2020
dated 03-04-2020) Rs. 5 Crore
12. Taxmann Review Bulletin | April 2020 11
Section 37 read with Rule 59 Furnishing of Form GSTR-1 for the quarter/month of
(Notification No. 33/2020, Upto Rs. 1.5 crore January-March, 30-04-2020 30-06-2020
dated 03-04-2020) 2020
More than March 2020 11-04-2020 30-06-2020
Rs. 1.5 crore April 2020 11-05-2020 30-06-2020
May 2020 11-06-2020 30-06-2020
Section 39 read with Rule 63 Furnishing of Form GSTR-5 for the month of
(Notification No. 35/2020, - February 2020 20-03-2020 30-06-2020
dated 03-04-2020) March 2020 20-04-2020 30-06-2020
April 2020 20-05-2020 30-06-2020
May 2020 20-06-2020 30-06-2020
Section 39 read with Rule 64 Furnishing of Form GSTR-5A## for the month of
(Notification No. 35/2020, - February 2020 20-03-2020 30-06-2020
dated 03-04-2020) March 2020 20-04-2020 30-06-2020
April 2020 20-05-2020 30-06-2020
May 2020 20-06-2020 30-06-2020
Section 39 read with Rule 65 Furnishing of Form GSTR-6 for the month of
(Notification No. 35/2020, - March 2020 13-04-2020 30-06-2020
dated 03-04-2020) April 2020 13-05-2020 30-06-2020
May 2020 13-06-2020 30-06-2020
Section 39 read with Rule 66 Furnishing of Form GSTR-7 for the month of
(Notification No. 35/2020, - March 2020 10-04-2020 30-06-2020
dated 03-04-2020) April 2020 10-05-2020 30-06-2020
May 2020 10-06-2020 30-06-2020
Section 39 read with Rule 67 Furnishing of Form GSTR-8 for the month of
(Notification No. 35/2020, - March 2020 10-04-2020 30-06-2020
dated 03-04-2020) April 2020 10-05-2020 30-06-2020
May 2020 10-06-2020 30-06-2020
Section 10 read with Rule 3 - Furnishing of 31-03-2020 30-06-2020
(Notification No. 30/2020- Form CMP-02
Central Tax, dated 03-04-2020)
Section 10 read with Rule 62 - Furnishing of 18-04-2020 07-07-2020
(Notification No. 34/2020- Form CMP-08
Central Tax, dated 03-04-2020) Furnishing of 30-04-2020 15-07-2020
Form GSTR-4
Section 44 read with Rule 80 - Furnishing of 31-03-2020 30-06-2020
(Notification No. 15/2020 and Form GSTR-9/9A
Notification No. 16/2020 for the F.Y.2018-19
dated 23-03-2020) Upto Rs. 5 Crores Furnishing of 31-03-2020 Not required
Form GSTR-9C
for the F.Y.2018-19
More than Furnishing of 31-03-2020 30-06-2020
Rs. 5 Crores Form GSTR-9C
for the F.Y.2018-19
# The due dates have not been extended per se but relaxation has been provided from levy of interest and late fee for the given period.
## There is an ambiguity in relation to extension of due dates for GSTR-5A. There are two school of thoughts in this regard. First says it
should be covered in section 39(5), while another argues to cover it in section 39(1). As Government has mentioned in its press releases that
relaxation will be provided for all due dates in respect of every compliance, we may assume that due dates have been extended for GSTR-5A
as well.
13. Ordinance 2020: New due dates for compliances in Indirect Tax Laws12
Illustration:
The interest for late filing of GSTR-3B in case of a taxpayer whose turnover is more than
Rs. 5 crores shall be calculated in the following manner:
1.2. Relaxation in levy of late fees and interest
Levy of interest and fee for late filing of Form GSTR-3B for the period February-April, 2020 shall
be as below.
Interest and Late Fee for GSTR-3B
Turnover (in the Period Furnished before Rate of Late Fee
preceding Finacial Year) or between Interest
Upto Rs. 1.5 Crore February 2020 30-06-2020 Nil Nil
March 2020 03-07-2020
April 2020 06-07-2020
More than Rs. 1.5 Crore February 2020 29-06-2020 Nil Nil
and upto Rs. 5 Crore March 2020 29-06-2020
April 2020 30-06-2020
More than Rs. 5 Crore February 2020 20-03-2020 to 04-04-2020 Nil Nil
05-04-2020 to 24-06-2020 9% p.a. Nil
25-06-2020 onwards 18% p.a.(refer Rs.20/Rs. 50
illustration below) per day
March 2020 20-04-2020 to 05-05-2020 Nil Nil
06-05-2020 to 24-06-2020 9% p.a. Nil
25-06-2020 onwards 18% p.a.(refer Rs.20/Rs. 50
illustration below) per day
April 2020 20-05-2020 to 04-06-2020 Nil Nil
05-06-2020 to 24-06-2020 9% p.a. Nil
25-06-2020 onwards 18% p.a.(refer Rs.20/Rs. 50
illustration below) per day
Due date of GSTR-3B Actual Date Delay Applicability of Interest
for March 2020 of filing (in days) lower rate of interest
20-04-2020 02-05-2020 11 Yes Nil
20-04-2020 20-05-2020 30 Yes Nil interest for first
15 days+9% p.a. for next 15 days
20-04-2020 24-06-2020 65 Yes Nil interest for first
15 days+9% p.a. for next 50 days
20-04-2020 30-06-2020 71 No 18% p.a. for 71 days
14. Taxmann Review Bulletin | April 2020 13
1.3. Extension of time limit for other proceedings in GST
The table given below summarizes the impact of the extension of various due dates related to
proceedings in the CGSTAct:
1.4. Extension of proceedings under Central Excise Act, 1944, Customs Act 1962 Customs
Tariff Act, 1975 and Finance Act, 1994
The Ordinance, 2020 has also extended the time-limit under Central Excise, 1944,Customs Act,
1962, Customs Tariff Act, 1975 and Finance Act, 1994:
Central Excise, Customs & Service Tax
Extension in specified cases
Notification Description Original Time Limit Extended
Time Limit
Notification No. 35/2020- Completion of any proceeding or passing of 20-03-2020 To 29-06-2020 30-06-2020
Central Tax, any order or issuance of any notice,
dated 03-04-2020 intimation, notification, sanction or approval
by any authority, commission or tribunal,
Notification No. 35/2020- Filing of any appeal, reply or application or 20-03-2020 To 29-06-2020 30-06-2020
Central Tax, furnishing of any report, document, return,
dated 03-04-2020 statement or such other record
Notification No. 35/2020- Validity of e-way bill generated 20-03-2020 To 15-04-2020 30-04-2020
Central Tax,
dated 03-04-2020
Section Description Original Due Date Extended Due Date
Relevant sections of Furnishing of any report, 20-03-2020 To 29-06-2020 30-06-2020
Central Excise Act, 1944; document, return or
Customs Act 1962; statement
Customs Tariff Act, 1975
and Finance Act, 1994
Relevant sections of Filing of any appeal, 20-03-2020 To 29-06-2020 30-06-2020
Central Excise Act, 1944; reply or application
Customs Act 1962;
Customs Tariff Act, 1975
and Finance Act, 1994
Relevant sections of Issuance of any order, 20-03-2020 To 29-06-2020 30-06-2020
Central Excise Act, 1944; notice, intimation,
Customs Act 1962; notification, sanction
Customs Tariff Act, 1975 or approval
and Finance Act, 1994
15. 1.5. Extension of due dates for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was introduced vide Finance
(No. 2) Act, 2019 as a dispute resolution-cum-amnesty scheme for the resolution of the cases
of erstwhile tax laws. The Ordinance 2020 also provides the following relief related to the said
Scheme:
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Section Description Original Due Date Extended Due Date
Section 127(1) of the The amount estimated by The designated committee shall The designated
Finance (No. 2) Act, 2019 the designated committee issue a statement in Form committee shall
read with Rule 6 of the to be payable by the SVLDRS-3 (indicating the issue a statement
Sabka Vishwas (Legacy declarant, if it is equal to amount payable by the in Form SVLDRS-3
Dispute Resolution) the amount declared by declarant) within 60 days from on or before
Scheme Rules, 2019 the declarant in the date of receipt of the 31-05-2020
Form SVLDRS-1 declaration in Form SVLDRS-1
Section 127(2) The amount estimated by The designated committee shall The designated
read with Rule 6 the designated committee issue a statement in Form committee shall
to be payable by the SVLDRS-2 (indicating the estimate issue a statement
declarant, if it exceeds of amount payable by the in Form SVLDRS-2
the amount declared by declarant) along with the notice on or before
the declarant in of opportunity of personal 01-05-2020
Form SVLDRS-1 hearing within 30 days from the
date of receipt of the declaration
in Form SVLDRS-1
Section 127(4) After hearing the The designated committee shall The designated
read with Rule 6 declarant, the amount issue a statement in Form committee shall
estimated by the SVLDRS-3 (indicating the issue a statement
designated committee to amount payable by the in Form SVLDRS-3
be payable by the declarant) within 60 days from on or before
declarant, in cases where the date of receipt of the 31-05-2020
the amount estimated by declaration in Form SVLDRS-1
the designated committee
exceeded the amount
declared by the declarant
in Form SVLDRS-1
Section 127(5) read Amount indicated in Payment of amount by the The amount shall
with Rule 7 Form SVLDRS-3 issued by declarant within 30 days be paid by the
the designated committee from the date of issue of declarant on or
Form SVLDRS-3 before 30-06-2020
Ordinance 2020: New due dates for compliances in Indirect Tax Laws14