Page 44 - GSTL_14th May 2020_Vol 36_Part 2

J44 GST LAW TIMES [ Vol. 36
date may be granted without prejudice till 30-6-2020 or fur-
ther instructions of the Department on the matter, whichever
is earlier. Such extensions will cover following type of cases :
(a) Developers/co‐developers who are in the process of
developing and operationalizing the SEZs
(b) Units which are likely to complete their 5-year block
for NFE assessment
(c) Units which are yet to commence operations
(iii) Similarly, in case of expiry of LOPs of Export Oriented Units
(EOUs) also, DCs have been directed to ensure that there is
no hardship to EOUs during the lockdown period and if pos-
sible, all extension of LOPs may be facilitated through elec-
tronic mode in time bound manner. Where it is not possible
to grant extension through electronic mode or such cases
where physical meeting is required, in such cases expiry of
validity of EOUs may be deferred suitably till 30th June, 2020.
Such extensions will cover following type of cases :
(a) Letter of Permission (LoP) of existing EOUs whose
five period for calculation of NFE is completed dur-
ing the lockdown period.
(b) LoP of EOUs whose validity is expiring during the
lockdown period.
(iv) Along with IT/ITES Units, Non IT/ITES Units in SEZs have
also been allowed to take desktop/laptop outside SEZs for
work from home.
(v) Power has been delegated to Development Commissioners
for broad banding in case of manufacturing of essential items
like masks, sanitizer, gowns and other protective preventive
products/instruments subject to post-facto ratification by
UAC.
(vi) All DCs have been sensitized to adopt electronic working cul-
ture and to extend support to the units involved in manufac-
turing of drugs, essential items etc. and to follow COVID-19
guidelines.
(vii) Department, in coordination with Development Commis-
sioners is monitoring the situation on a daily basis. As on
date, 403 units, engaged in manufacture of essential supplies
like drugs, pharmaceuticals, medical supplies, etc. are func-
tioning. In addition to this, 2055 units engaged in IT/ITES
and other sectors have been allowed to work-from-home.
(C) Facilitation by ECGC :
(1) Time for filing returns like declarations, extension applica-
tions, report of default etc., under the insurance covers that
are due in March and April, extended up to May 31, 2020.
(2) Time for filing claim/replies due during this period extended
up to 30th June, 2020.

GST LAW TIMES  14th May 2020  44