Mobile phones to get more as GST increased to 18% from 12% earlier

The decision to hike the rate on mobile phones was taken in the 39th GST Council meeting chaired by the FM.

Mobile phones will attract an 18% goods and services tax (GST) rate from April 1, 2020, up from existing 12%, after the GST Council corrected the inverted duty structure that was being faced by the industry. The Council, however, deferred rationalizing the tax structure of fertilizers, man-made yarn, fiber, and footwear, to the next meeting.

Applicability of Shops & Establishment Registration

Shops and Establishment Act regulates shops, commercial establishments, hotels, clubs, restaurants, eating houses, and other places of public amusement or entertainment. Shops and Establishment registration is covered under the state laws of India. Every state has its different set of laws for Shops and Establishment and they are to be followed properly. The employer of every shop/establishment is required to get itself registered under this Act within 30 days of commencement of work. Registration under the Shops and Establishment Act in the case of small businesses including proprietorship firms in the unorganized sector, it serves as a proof for the existence of the business. 

The Shops and Establishment Act registration controls various terms of employment such as payment of wages, work hours, the interval for rest, meals, holidays, leave, and other situations of work of individuals working in various establishments. This registration is necessary for each business place of work excluding those who already come under the Factories Act 1948. Shops & Establishment Registration Certificate is a basic license and required to submit while applying for other licenses. For instance, it is required by most banks as proof of commercial business for the opening of the current account.

Benefits of the Shops & Establishment Registration

1. Proof of Legal Entity-  Shops & Establishment Registration Certificate acts as a legal entity proof of Shops and other commercial establishments which gives a right for doing the business in that particular area.

2. Business Bank Account- This fulfills one of the documentation requirements of banks to open a current bank account which is legal entity proof. As per RBI norms, each shop & establishment is required to open a separate bank account for the daily transactions. Based on the Shops & Establishment registration certificate, you can easily open a current business bank account.

3. No Compliance Cost- Presently, after getting registered shops/establishments do not require any compliance. So, there will be only a one-time cost i.e. cost of obtaining the Shops and Establishment Registration Certificate.

4. Smooth inspections– If an inspector from the state government and local municipality conducts inspection visits for checking the proper working of Shops/establishments and you have the Shops & Establishment Registration Certificate, then you can quickly get over the inspections every time as you are already registered.

5. Government Benefits– Each state has a DIC Department which acts as a policymaker in the respective state for all small business. The Shops License Registration Certificate enables easy to avail of various government benefits.

6. Online Facility– Most of the states provide the facility of online Registration under Shops and Establishment, which makes the whole process hassle-free and time-efficient.

Documents Required for Shops & Establishment Registration

Some states have a 100% online process or some states are still following the manual procedure. Since, Shops and Establishment is a state matter and hence, documents and fees criteria differ from state to state. However, the following are a set of documents, which are almost necessary for every state:

  1. Photograph of the Shop/Establishment (Any photo of office, Shops, building, etc.)
  2. Certificate of Incorporation, MOA & AOA of Company / LLP Agreement of LLP
  3. Copy of PAN card
  4. List of Directors or Partners and their ID & Address proof
  5. Copy of Board Resolution or Partners Consent
  6. Address proof of Company/LLP/Partnership/Proprietorship
  7. Details of all the employees. if any
  8. Proof of address of establishment (Sale deed, rent agreement, NOC)

Apart from the above information, the inspector may ask for further information and the same shall be supplied by the applicant. The fee for the whole process varies on how many workers are on employment in that particular organization/business.

Registration procedure for the Shops and Establishment Act

The following is the registration process for the Shops and Establishment license:

  1. Check Applicability– Once you have started your business, then the first thing you must do is to check for necessary licenses. Almost within 30 days from the date of commencement of any business, the employer of the commercial shop/establishment should send an application to the inspector in-charge
  2. Procurement of Documents and Filing of Application- You are required to arrange all the necessary documents (list of documents required mentioned above). The application should be in the agreed form. Moreover, the employer should submit it along with the given fees. The Shops and Establishment Act is a state actor and hence, the process for each state is different. Indeed it depends on the type of establishment/business and the state in which you are applying for registration.

On the satisfaction of the inspector in-charge, the registration of the Shops and Establishment will be successful and the employer will get a registration certificate. Prominently, the registration certificate must be displayed at the establishment, and the employer is required to renew the license periodically as per respective state law. 

Amendment in Shops & Establishment Registration

If there is any change in details submitted at the time of making an application, such as a change in address, the employer is required to apply for an amendment in Shops and Establishment Registration Certificate with the concerned officer, within the prescribed time. In case of closure of the establishment, the employer is required to apply for surrender of the certificate to the respective officer. The officer on being satisfied with the correctness of the application will issue a fresh Registration Certificate for amendment or will serve an order for the cancellation of an existing registration.

Conclusion

The Shops and Establishment Act regulates conditions of work, lists the rights of employees in the unorganized sector, and provides a list of obligations for every employer. However, this is best suited for shops all across India, every benefit making foundations, lodgings, bistros, eating circles and joints, eateries, cinemas and for all public places of entertainment.

Due to COVID-19 pandemic and challenges faced by taxpayers, the Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.

1. Normal Taxpayers filing Form GSTR-3B

a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax periodLate fees waived if return filed on or before
Feb, 202024th June, 2020
March, 202024th June, 2020
April, 202024th June, 2020
May, 202027th June, 2020 (extended due date for filing)

b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax periodLate fees waived if return filed on or before
Feb, 202029th June, 2020
March, 202029th June, 2020
April, 202030th June, 2020

c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Return/Tax periodLate fees waived if return filed on or before
Feb, 202030th June, 2020
March, 202003rd July, 2020
April, 20206th July, 2020

d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Tax periodExtended date and no late fees if return filed on or beforePrincipal place of business is in State/UT of
May, 2020 Group 1 States/UTs12th July, 2020Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs14th July, 2020Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

2.Normal Taxpayers filing Form GSTR-1

Tax periodDue DateWaiver of late fee if return filed on or before
March 202011.04.202030.06.2020
April 202011.05.202030.06.2020
May 202011.06.202030.06.2020
Quarterly taxpayers Jan to March 202030.04.202030.06.2020

3.Opt in for Composition in FY 2020-21

Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

FormTax period (FY)Extended Date
GST CMP-022020-2130.06.2020
GST ITC-032019-20 (As on 31-3-2020)31.07.2020

4.Compliances for Composition taxpayers:

FormTax periodExtended Date
GST CMP-08Jan to March 202007.07.2020
GSTR-4FY 2019-2015.07.2020

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.

5.NRTP, ISD, TDS & TCS taxpayers:

Sl. No.Return Type,FormTo be filed byTax PeriodDue DateExtended Date
1GSTR-5Non Resident TaxpayersMarch, April & May, 202020th of succeeding month30th June, 2020
2GSTR-6Input Service Distributors-do-13th of succeeding month30th June, 2020
3GSTR-7Tax Deductors at Source (TDS deductors)-do-10th of succeeding month30th June, 2020
4GSTR-8Tax Collectors at Source (TCS collectors)-do-10th of succeeding month30th June, 2020

6.Extension of validity period of EWB:

7. Interest liability for filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020
(c)
Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020
(d)
Feb, 20204th April, 20205th April, 202021st March, 2020
March, 20205th May, 20206th May, 202021st April, 2020
April, 20204th June, 20205th June, 202021st May, 2020

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 202029th June, 202023rd March, 202025th March, 2020
March, 202029th June, 202023rd April, 202025th April, 2020
April, 202030th June, 202023rd May, 202025th May, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 202030th June, 202023rd March, 202025th March, 2020
March, 202003rd July, 202023rd April, 202025th April, 2020
April, 202006th July, 202023rd May, 202025th May, 2020
S.
No
Issue descriptionPeriod/Days of Extension
1Names reserved for 20 days for new company incorporation. SPICe+ Part B needs to be filed within 20 days of name reservation.Names expiring any day between 15th March 2020 to 3rd May would be extended by 20 days beyond 3rd May 2020.
2Names reserved for 60 days for change of name of company. INC-24 needs to be filed within 60 days of name reservation.Names expiring any day between 15th March 2020 to 3rd May would be extended by 20 days beyond 3rd May 2020.
3Extension of RSUB validity for companies.SRNs where last date of Resubmission (RSUB) falls between 15th March 2020 to 3rd May 2020, additional 15 days beyond 3rd May 2020 would be allowed. However, for SRNs already marked under NTBR, extension would be provided on case to case basis.Note: Forms will not get marked to (Not to be taken on Record)’NTBR’ due to non resubmission during this extended period as detailed above
4Names reserved for 90 days for new LLP incorporation/change of name. FiLLiP/Form 5 needs to be filed within 90 days of name reservation.Names expiring any day between 15th March 2020 to 3rd May would be extended by 20 days beyond 3rd May 2020.
5RSUB validity extension for LLPs.SRNs where last date of resubmission (RSUB) falls between 15th March 2020 to 3rd May 2020, additional 15 days would be allowed from 3 rd May 2020 for resubmission. However, for SRNs already marked under NTBR, extension would be provided on case to case basis.Note: Forms will not get marked to (Not to be taken on Record)’NTBR’ due to non-resubmission during this extended period as detailed above

E-commerce and E-commerce operator plays an important role in Today’s market scenario, the related provisions applicable to E-commerce 

“Electronic commerce” means the supply of goods or services or both, including digital products over a digital or electronic network section 2(44)

“Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce section 2(45)

Registration of e-commerce operator:

The Registration provisions for E-commerce operator or the person supplying through E-commerce platform are as follows:

Compulsory Registration: Every electronic commerce operator has to compulsorily register as per provisions of section 24(x) of the CGST Act, 2017. The benefit of the threshold limit is not applicable to e-commerce operator.

A person who is required to pay tax under sub-section (5) of section 9 has to compulsorily register as per provisions of section 24(iv).

Compulsory Registration for person supplying through ECO: Persons who supply goods or services or both, other than supplies specified u/s 9(5), through such electronic commerce operator who is required to collect tax at source under section 52 has to compulsorily register as per provisions of section 24(ix). 

However, the persons making supplies of services, other than supplies specified under subsection (5) of section 9 is allowed to take benefit of threshold limit to vide Notification No. 65/2017 – Central Tax date 15/11/2017.

Levy and collection

Every e-commerce transaction involves three parties and two types of transactions:

1. Seller;

2. Buyer;

3. ECO.

Types of transaction:

1. Between Seller & Buyer – Sale of Goods ;

2. Between Seller & ECO – Provision of market place service.

GST shall be levied on both transactions:

Between seller & buyer: GST on the entire value of goods/ services supplied (GST shall be paid by the supplier except in case of services specified u/s9(5))

Seller & ECO: GST on commission value/ other charges earned by ECO for providing a market platform to the seller. (GST shall be paid by the ECO)

Where an electronic commerce operator does not have a physical presence in the taxable territory, then any person representing him for any purpose in the taxable territory shall be liable to pay tax, and if he neither have a physical presence in the taxable territory nor have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

Question 1: What is Electronic Commerce?

Answer: Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over a digital or electronic network. 

Question 2: Who is an e-commerce operator?

Answer: Electronic Commerce Operator has been defined in Sec. 2(45) of the CGST Act, 2017 to mean any person who owns, operates, or manages digital or electronic facility or platform for electronic commerce. 

Question 3: Is it mandatory for an e-commerce operator to obtain registration?

Answer: Yes. As per Section 24(x) of the CGST Act, 2017 the benefit of threshold exemption is not available to e-commerce operators and they are liable to be registered irrespective of the value of supply made by them.

Question 4: Whether a person supplying goods or services through e-commerce operators would be entitled to threshold exemption?

Answer: No. Section 24(ix) of the CGST Act, 2017 lays down that the threshold exemption is not available to such persons and they would be liable to be registered irrespective of the value of supply made by them. This requirement is, however, applicable only if the supply is made through such an electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act, 2017. However, where the e-commerce operators are liable to pay tax on behalf of the suppliers under a notification issued under section 9 (5) of the CGST Act, 2017, the suppliers of such services are entitled to threshold exemption. 

Question 5: Will an e-commerce operator be liable to pay tax in respect of the supply of goods or services made through it, instead of actual supplier?

Answer: Yes, but only in case of services notified under Sec. 9(5) of the CGST Act, 2017. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the supplier liable to pay tax about the supply of such services. A similar provision for inter-State supply is provided for in Sec. 5(5) of the IGST Act, 2017. (Refer to Notification No. 17/2017- Central Tax (Rate) and 14/2017- Integrated Tax (Rate) dated 28.06.2017). 

Question 6: Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?

Answer: No. Threshold exemption is not available to e-commerce operators who are required to pay tax on notified services supplied through them. 

Question 7: What is Tax Collection at Source (TCS)?

Answer: The e-commerce operator is required to collect an amount at the rate of one percent (0.5% CGST + 0.5% SGST) of the net value of taxable supplies made through it, where the consideration concerning such supplies is to be collected by such operator. The amount so collected is called Tax Collection at Source (TCS). (Refer to Section 52(1) of the CGST Act, 2017).

 Question 8: Commonly, customers of e-commerce companies return goods. How these returns are going to be adjusted?

Answer: An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, the value of supplies that are returned is adjusted in the aggregate value of taxable supplies. (Refer to Explanation to Sec. 52(1) of the CGST Act, 2017). 

Question 9: What is meant by the “net value of taxable supplies”?

Answer: The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. (Refer to Explanation to Section 52(1) of the CGST Act, 2017). Question 

10: Is every e-commerce operator required to collect tax on behalf of an actual supplier?

Answer: Yes, every e-commerce operator (other than an operator required to pay tax under section 9(5) of the CGST Act, 2017) is required to collect tax where the consideration with respect to a taxable supply is collected by such e-commerce operator. (Refer to Section 52(1) of the CGST Act, 2017). 

Question 11: What time should the e-commerce operator make such a collection?

Answer: The e-commerce operator should make the collection during the month in which the consideration amount is collected from the recipient. Question 

12: What is the time within which such TCS is to be remitted by the e-commerce operator to the Government?

Answer: The amount collected by the operator is to be paid to the government within 10 days after the end of the month in which the amount was so collected. (Refer to Section 52(3) of the CGST Act, 2017). 

Question 13: How can actual suppliers claim credit for this TCS?

Answer: The amount of TCS paid by the operator to the government will be reflected in the GSTR-2 of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies made by the actual supplier. (Refer to Section 52(7) of the CGST Act, 2017). 

Question 14: Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?

Answer: Yes, every operator is required to furnish a statement, electronically, containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month within ten days after the end of such month. The statement will be filed in FORM GSTR-8. The operator is also required to file an annual statement by the 31st day of December following the end of the financial year in which the tax was collected. (Refer to Section 52(4) and Section 52(5) of the CGST Act, 2017). 

Question 15: What is the concept of matching in e-commerce provisions and how it is going to work?

Answer: The details of supplies furnished by every operator in his statement for the month will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same month or any preceding month. Where the details of outward supplies declared by the operator in his statement do not match with the corresponding details declared by the supplier, the discrepancy shall be communicated to both persons. (Refer to Section 52(8) and Section 52(9) of the CGST Act, 2017). 

Question 16: What will happen if the details remain mismatched?

Answer: The amount in respect of which any discrepancy is communicated and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated shall be added to the output liability of the said supplier in his return for the month succeeding the month in which the discrepancy is communicated. The concerned supplier in whose output tax liability any amount has been added shall be liable to pay the tax payable in respect of such supply along with interest on the amount so added from the date such tax was due till the date of its payment. (Refer to Section 52(10) and Section 52(11) of the CGST Act, 2017). 

Question 17: Are there any powers given to tax officials under the GST Act to seek information on supply/stock details from e-commerce operators?

Answer: Yes. Any officer not below the rank of Deputy Commissioner may issue a notice to the electronic commerce operator to furnish such details within a period of 15 working days from the date of service of such notice. (Refer to Section 52(12), (13) and (14) of the CGST Act, 2017). 

Question 18: The sellers supplying goods through e-commerce operators (ECO) may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This will result in the same additional place of business being registered by multiple suppliers. Is this allowed?

Answer: Yes, this is allowed. Any registered person can declare premises as a place of business if he has requisite documents for use of the premises as his place of business (like ownership document, agreement with the owner etc.) and there is no restriction about the use of premises by multiple persons. The registered person shall have to comply with the requirements of maintaining records as per section 35 of the CGST Act, 2017, and Rules 56 to 58 of the CGST Rules, 2017. 

Question 19: Do travel agents providing services through digital or electronic platforms qualify as ECOs? Will they be required to collect tax at source as per the provisions of Section 52 of the GST Act?

Answer: Online travel agents providing services through the digital or electronic platform will fall under the category of ECOs liable to deduct TCS under Section 52 of the CGST Act, 2017. 

Question 20: There are transactions in which two or more ECOs are involved. In such cases who would deduct the TCS? Answer: In such cases, each transaction needs to be treated separately and examined according to the provisions of Section 52 of the CGST Act, 2017. The TCS will be deducted accordingly. 

Question 21: There are cases in which the ECO does not provide invoicing solution to the seller. In such cases, the invoice is generated by the seller and received by the buyer without ECO getting to know about it. The payment flows through the ECO. In such cases, on what value is TCS to be collected? Can TCS be collected on the entire value of the transaction?

Answer: Section 52(1) of the CGST Act, 2017 mandates that TCS is to be collected on the net taxable value of such supplies in respect of which the ECO collects the consideration. The amount collected should be duly reported in GSTR-8 and remitted to the Government. Any such amount collected will be available to the concerned supplier as a credit in his electronic cash ledger. 

Question 22: GST requires a dealer to maintain a consecutive serial number for invoices. If we are supplying from multiple locations, do we need to centrally maintain the invoice numbers serially?

Answer: Section 46 of the CGST Rules, 2017 provides that invoice may have “a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year”. Therefore, a supplier can have multiple series for the same year, so long as the same series is not used across financial years. Therefore, you may have a different invoice series for each location having consecutive serial numbers running across that series. 

Question 23: There are sellers who are selling exempted or zero-tax goods like books through ECOs. Will marketplaces be required to collect TCS on such supplies?

Answer: As per Section 52(1) of the CGST Act, 2017 TCS is to be collected on “the net value of taxable supplies” made through an ECO. When the supply itself is not taxable, the question of TCS does not arise.

Question 24: I am a supplier selling my products through a web site hosted by me. Do I fall under the definition of an “electronic commerce operator”? Am I required to collect TCS on such supplies?

Answer: As per the definitions in Section 2 (44) and 2(45) of the CGST Act, 2017, you will come under the definition of an “electronic commerce operator”. However, according to Section 52 of the Act ibid, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In cases where someone is selling their products through a website, there is no requirement to collect tax at source as per the provisions of this Section. These transactions will be liable to GST at the prevailing rates. 

Question 25: We purchase goods from different vendors and are selling them on our website under our own billing. Is TCS required to be collected on such supplies?

Answer: No. According to Section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In this case, there are two transactions – where you purchase the goods from the vendors, and where you sell it through your website. For the first transaction, GST is leviable and will need to be paid to your vendor, on which credit is available for you. The second transaction is a supply on your account, and not by other suppliers and there is no requirement to collect tax at source. The transaction will attract GST at the prevailing rates. Note: Reference to CGST Act, 2017 includes reference to SGST Act, 2017, and UTGST Act, 2017 also. 

The Taxpayers will use the benefits of their transactions carried out from 1 April 2020 to 30 June 2020 in this revised ITR form. The income tax department may also enlarge the July 31 deadline for filing ITR this year.
The income tax department is coming up with a new income tax returns (ITR) form so that taxpayers can avail benefits of relief measures given by the government amid the coronavirus outbreak.
The finance ministry said in a release, “To enable income taxpayers to avail full benefits of many timeline extensions granted by the Government of India due to Covid19 pandemic situations, the CBDT is revising the return forms for FY 2019-20 (The assessment Year 2020-21) which shall be notified by the end of this month.”
The income tax department will do necessary and consequential changes in the software and return filing system after the revised forms have been notified. After doing needful changes in the return filing utility, it shall be available by May 31.

Due to Covid19 Due date for GST Return filing extended, Big relief to Taxpayers from late fee, penalties

To give relief to a taxpayer who businesses engaging with the economic impact of Covid19, the government said it is extending the filing of Return for February, March, April, and May 2020 and composition returns under GST June 30

CAR 2020 (Company Affirmation of Readiness towards COVID-19) is a prepared web form for communication, to be complied by all companies and Limited Liability Partnerships (LLP) on an immediate basis on Monday (23 March 2020).