Prachi Chourasia Dr. Sarita Rana


Abstract:- Amid corona virus and lockdown control throughout the worst area, businesses have changed their business operating practices. In India in particular, corporate cash flows are badly affected by the slowdown in the overall economy as a result of humiliating changes in the law in various fields that have impacted other industries. The Covid-19 pandemic is disrupting every industry. When the industry expects the government, particularly on the GST front, to provide some relief, the government has provided some relief that will be discussed.

            In this context, we have therefore expressed our opinions on a number of clarifications issued by the government in a circular notification consistent with the ordinance of the President of India and to provide relief to businesses grappling with the economic impact of Covid-19 the relaxation declared by the Minister of Finance of Honor.

Keywords:- GST, Goods and Services Tax, GST Relaxation, Corona Lockdown

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