On account of certain challenges faced by taxpayers in adhering to compliance under GST due to COVID-19 pandemic, CBIC has given certain clarifications. It includes extension of time limit for filing of LUT for FY 2020-21 to 30-06-2020; due date for furnishing of FORM GSTR-7 extended till 30-06-2020, due date for filing refund application falling between 20-3-2020 to 29-6-2020 extended till 30-06-2020,etc