Tag: TAMIL NADU

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Unlockdown 1.0: Tamil Nadu Guidelines

On 31 May 2020, the government of Tamil Nadu, following the Guidelines issued by the Ministry of Home Affairs (MHA) on 30 May 2020, has extended the lockdown in the State till 30 June 2020 vide G.O. Ms. No. 262 (Order) pursuant to the Disaster Management Act, 2005.

Based on recommendations by expert team of Doctors and Public Health specialists, the State-wide lockdown was being extended by the government from time to time. The previous extension was from 17 May 2020 till 31 May 2020.

The Order provides for further relaxations and restrictions in addition to the G.O. Ms. No. 217 dated 03 May 2020 and the G.O. Ms. No. 245 dated 18 May 2020.

1. Prohibited activities:

The following activities will continue to be prohibited:

  • All religious places/ places of worship;

  • Religious congregations;

  • Tourist travel to Nilgiris, Kodaikanal and Yercaud districts;

  • Hotels, restaurants and other hospitality services except those meant for housing health/ police/ Government officials/ healthcare workers/ stranded persons including tourists and for quarantine facilities;

  • Shopping malls;

  • Schools, colleges, educational/ training/ coaching institutions etc. Online/ distance learning shall continue to be permitted and shall be encouraged;

  • All international air travel of passengers except as permitted by MHA;

  • Metro rail and sub-urban rail services;

  • Cinema halls, gymnasiums, swimming pools, entertainment parks, theatres, bars, auditoriums, assembly halls and similar places. Sports complexes and stadia are permitted to be open without spectators;

  • All social, political, sports, entertainment, academic, cultural, religious functions, other large gatherings and congregations;

  • Inter-State public transport.

2. No activities are permitted in the Containment Zones under the Order.

3. Permitted activities:

(i) In areas falling under the jurisdiction of Greater Chennai Police (except Containment Zones):

  • IT/ ITEs are permitted to operate with company provided transport at 20% strength subject to a maximum of 40 persons;

  • All Private offices are allowed to function at 50% strength. However, work form home is to be encouraged as much as possible;

  • All showrooms and large format shops (including jewellery and textile shops) except in shopping malls are permitted to operate with 50% staff strength without air conditioning and limiting the number of customers to five at a time to ensure social distancing;

  • Restaurants shall be permitted to function with effect from 8 June 2020 with dine-in facilities with 50% of seating capacity maintaining social distancing. Air conditioning shall not be used;

  • Tea shops are permitted to function with effect from 8 June 2020 with 50% of seating capacity to maintain social distancing;

  • Tea shops and restaurants (parcel alone till 7 June 2020), vegetable shops and provision shops are permitted to function from 6 a.m. to 8 p.m.;

  • Liquor retail vending (TASMAC) shops to continue to remain closed until further orders; Rental vehicles and taxis including cab aggregation are permitted with not more than 3 passengers, excluding driver;

  • Autos and cycle rickshaws are permitted with 2 passengers, excluding driver;

  • Barber shops, saloons, spa and beauty parlours are permitted to function, without using air conditioning facility.

(ii) In all areas across the State except for areas under the jurisdiction of Greater Chennai Police and except in containment zones:

  • All industries are permitted to operate with 100% of employees;

  • IT/ ITEs are permitted to operate at 100% strength with at least 20% working from home;

  • All Private offices are allowed to function at 100% strength. However, work form home is to be encouraged as much as possible;

  • All showrooms and large format shops (including jewellery and textile shops) except in shopping malls are permitted to operate with 50% staff strength without air conditioning and limiting the number of customers to five at a time to ensure social distancing;

  • Restaurants shall be permitted to function with effect from 8 June 2020 with dine-in facilities with 50% of seating capacity maintaining social distancing. Air conditioning shall not be used;

  • Tea shops are permitted to function with effect from 8 June 2020 with 50% of seating capacity to maintain social distancing;

  • Tea shops and restaurants (parcel alone till 7 June 2020), vegetable shops and provision shops are permitted to function from 6 a.m. to 8 p.m.;

  • Other shops including liquor retail vending (TASMAC) shops are permitted to function from 10 a.m. to 8 p.m.;

  • Delivery of all goods, including non-essentials goods through e-commerce is permitted; Rental vehicles and taxis including cab aggregation are permitted with not more than 3 passengers, excluding driver;

  • Autos and cycle rickshaws are permitted with 2 passengers, excluding driver;

  • Public transport is permitted through Government and Private Buses subject to conditions as prescribed in Annexure I. The State of Tamil Nadu has been divided into 8 different zones for this purpose.

4. Movement of Persons:

  • All inter-district movements within respective zones and intra-district movement within Greater Chennai Police jurisdiction will be permitted without e-pass;

  • Inter-State movement and movement from one zone to another zone shall continue with current pass system;

  • Residents welfare associations/ building societies/ associations shall adopt necessary and appropriate safety measures to prevent the spread of COVID-19 which may include appropriate safeguards and regulations of the entry of outside persons including domestic workers and vendors to their buildings/ complexes;

  • All industrial and commercial establishments shall encourage their employees/ workers to work from home.

The Order also prescribes for the strict adherence of the National Directives for COVID-19 Management, as prescribed by the MHA.

Extension of lockdown till 31 May 2020 in Tamil Nadu

The government of Tamil Nadu had taken several first hand measures since January 2020 with a view to contain the spread of Covid-19. Between the period of January to March 2020, the government had sanctioned essential medicines worth Rs. 146 crores, 21 lakh protective gears, 1.45 crore face masks and 24 lakh N95 masks. The World Health Organization declared Covid-19 as a pandemic, following which the government has undertaken several measures under the Tamil Nadu Public Health Act, 1939 and the Epidemic Diseases Act, 1897 in order to curtail the spread of this disease.

In pursuance of the disaster management laws as applicable in Tamil Nadu, the Tamil Nadu government decided to extend the lock down from 17 May 2020 till 31 May 2020 (12.00 midnight), under the below mentioned guidelines/conditions (“Lock Down Period”). The circular can be accessed here.

Existing restrictions for the below mentioned operations shall stand unaltered until further notification:

  1. Functioning of schools, colleges, training institutes, research institutes.
  2. Public gatherings in places of worship and religious centers.
  3. Cinema halls, amusement parks, bars, gymnasiums, beach, tourist spots, parks, museums, swimming pools, stadiums, auditoriums.
  4. All types of religious, social, political, entertainment, educational, sports, cultural gathering and processions.
  5. Public travel via air, trains, buses including inter-state trains and bus travels shall remain prohibited. (Special flights, trains and public transport with exclusive permission from the centre/state government shall be permitted)
  6. Taxis, autos, cycle rickshaws.
  7. Metro trains and electric trains.
  8. Guest houses (excluding for employees’ accommodation), hotels, resorts.
  9. Funeral procession with not more than 20 persons.
  10. Weddings upon adherence to existing directions.

The restrictions already in place are as follows:

  1. The 12 districts of Chennai, Kanchipuram, Thiruvallur, Chengalpattu, Vizhupuram, Kadalur, Ranipet, Thirupatthur, Kallakuruchi, Thiruvannamalai, Ariyalur and Perambalur shall continue to function under the existing restrictions without any relaxations.
  2. Tourists shall not be allowed to visit the tourist areas of Nilgiris, Kodaikanal and Yercaud.
  3. The lockdown shall function without any relaxations at the Containment Zones.
  4. Apart from the Containment Zones in the Greater Chennai Police limits, all other activities as permitted under the existing list of permitted activities shall continue to be allowed.
  5. Except in the containment zones within the limits of the Greater Chennai Police and the containment zones within the other parts of the state of Tamil Nadu, all other activities as permitted under the existing list of permitted activities shall continue to be allowed.

New restrictions:

As a measure to ease restrictions step by step and in accordance with the advice of the High Level Committee the following relaxations have been introduced:

  1. The following relaxations shall be applicable in the districts of Coimbatore, Salem, Erode, Thiruppur, Namakkal, Karur, Thirunelveli, Thuthukudi, Thenkasi, Kanniyakumari, Theni, Madhurai, Sivaganga, Viruthunagar, Ramanathapuram, Dindugal, Pudhukottai, Trichy, Thiruvaroor, Tanjore, Nagapattinam, Dharmapuri, Krishnagiri, Vellore and Nilgiris:
  • Intra-state transportation shall be allowed without TN e-Pass.

  • In order to prevent the spread of the virus, the public is requested to use the transportation facilities for the purposes of the permitted activities and essential services alone.

  • TN e-pass shall continue to be availed for all inter-state movement.

  • Government and private buses that ply for the transportation of government and private employees shall carry upto 20 persons, vans shall carry upto 7 persons, SUVs and cars such as Innova shall carry upto 3 persons, small cars shall carry upto 2 persons (apart from the driver).

  • Taxis and rented vehicles that function for the purposes of essential services, businesses, healthcare etc. within these 25 districts shall do so without availing TN e-pass. Public should avoid venturing out of their houses unless absolutely required to do so.

  1. The National Rural Employment Guarantee Act – The existing limit of 50% workers shall be extended to 100%.
  2. Apart from the areas within the Greater Chennai Police limits, all the State Municipal Corporations, Municipalities and Town Panchayats shall have further relaxations in terms of the number of workers as follows : (i) Establishments employing less than 100 workers shall function with 100% capacity. (ii) Establishments employing more than 100 workers shall work with a maximum capacity of 50% of its workforce or with atleast 100 workers.
  3. Establishments that have been closed down as a result of the lockdown shall function for the purposes of essential general maintenance with a limited number of workers.
  4. Evaluation of the answer sheets pertaining to Class XII Public (Board) Examination is permitted.
  5. Training for national and international games under an individual trainer is permitted. Permission shall be obtained for the same from the chief of district administration and the Municipal Commissioner of Chennai.
  6. Among the 12 districts where transportation is not permitted, taxis, autos that are used for medical purposes shall be allowed.

General guidelines:

  1. All district collectors and Municipal Commissioners are advised to wear masks, follow social distancing, sanitize their hands at frequent intervals, use disinfectants, ensure safety of workers and ensure strict implementation of the Standing Operating Procedures.
  2. The State Government of Tamil Nadu is strictly monitoring the spread of the disease. The government shall come out with further relaxations as the spread decreases.
  3. Through the 10 special flights under the ‘Vande Bharath’ scheme of the Central Government, 1665 people belonging to Tamil Nadu have been brought back to the country and 264 people have returned through 2 ships.
  4. Steps are being taken to bring back persons struggling to return to Tamil Nadu from other states.
  5. 2 special Rajdhani trains have arrived at Tamil Nadu from New Delhi this week. Similarly, the government shall undertake measures to ensure that these trains ply for two days in a week with the permission of the Central Government.

Lockdown 4.0 – MHA Guidelines

The National Disaster Management Authority (NDMA) issued Order Number 1-29/2020 -PP on 17 May 2020, by virtue of its power under Section 6(2)(i) of the Disaster Management Act, 2005 (Act) directing the National Executive Committee (NEC) to continue to implement lockdown measures in all parts of the country, to contain the spread of COVID-19.

Such lockdown measures to contain the spread of COVID-19 were first imposed by the NDMA on 24 March 2020, and has now been imposed for the fourth time, until 31 May 2020.

In furtherance of the NDMA orders, the NEC in exercise of its powers under Section 10(2)(l) of the Act, had issued corresponding orders on lockdown measures on 24 March 2020, 29 March 2020, 14 April 2020, 15 April 2020 and 01 May 2020 along with respective addendums (NEC Orders).

Pursuant to the NDMA order on 17 May 2020, the Ministry of Home Affairs (MHA) vide Order No. 40-3/2020-DM-I(A) dated 17 May 2020 (Order), has issued guidelines on the measures to be taken by Ministries/ Departments of Government of India, State/ UT Governments and State/ UT Authorities for containment of COVID-19 in India, up to 31 May 2020.

On and from 18 May 2020, all the previous orders issued by the NEC in exercise of its powers under Section 10(2)(l) of the Act, including the NEC Orders, shall cease to have effect, unless expressly excepted under this Order.

Demarcation of Zones:

  1. The delineation of Red, Green and Orange zones will be decided by the respective State/ UT Governments, after taking into due consideration the parameters issued by the Ministry of Health and Family Welfare (MoHFW).
  2. Further, within the Red and Orange zones, Containment zones and Buffer Zones will be demarcated by the District Authorities, after taking into consideration the guidelines issued by the MoHFW.
  3. In the Containment Zones: (i) only essential activities shall be allowed. (ii) there shall be no movement of people in or out of the zones except for medical emergencies and for maintaining supply of essential goods and services; (iii) there shall be intensive contact tracing, house-to-house surveillance and other clinical interventions, as required.
  4. In other zones, all other activities except those specifically prohibited hereunder, are permitted.

Prohibited activities throughout the country:

  1. All domestic and international air travel, except for medical and security purposes.
  2. Metro rail services.
  3. School, colleges, educational, training and coaching institutions. Online/ distance learning is permitted.
  4. Cinema halls, shopping malls, theatres, parks, gyms, swimming pools, bars, assembly halls and auditoriums.
  5. Sports complexes and stadia are permitted to be open, however, spectators will not be allowed.
  6. Social, political, sports, entertainment, academic, cultural, religious functions and gatherings.
  7. Religious places, places of worship and religious congregations.
  8. Hotels, restaurants and other hospitality services, except, those meant for housing health, police, government officials, healthcare workers, stranded persons, tourists, quarantine facilities and running of canteens at bus depots, railway stations and airports.
  9. Restaurants shall be permitted to operate kitchens for home delivery of food items.

Movement of persons, except in Containment zones:

  1. Inter-state movement of passenger vehicles and buses with mutual consent of the States/UTs involved.
  2. Intra-state movement of passenger vehicles and buses as decided by the States/UTs.

Curfew:

  1. Irrespective of the zones, the Order prohibits all movement of individuals between 7.00 pm to 7.00 am, except for essential activities.
  2. The local authorities shall invoke appropriate provisions of law and issue such orders as it deems fit to ensure strict compliance of the curfew.
  3. Persons above 65 years of age, persons with co-morbidities, pregnant women and children below 10 years of age have been directed to stay at home, except for essential and health purposes.

Movement of certain persons and goods that are permitted:

  1. Inter-State and Intra-State movement of medical professionals, nurses, para-medical staff, sanitisation personnel and ambulances are permitted without any restrictions.
  2. Inter-State movement of all types of goods/ cargo, including empty trucks.
  3. Movement of any type of goods/ cargo for cross land-border trade under Treaties with neighbouring countries.

Standard Operating Procedures:

The Order directs strict adherence to the following Standard Operating Procedures for movement of persons:

  1. SOP for transit arrangements for foreign nationals in India issued vide Order dated April 02, 2020.
  2. SOP on movement of stranded labour within States/ UTs, issued vide Order dated April 19, 2020.
  3. SOP on sign-on and sign-off of Indian seafarers, issued vide Order dated April 21, 2020.
  4. SOP on movement of stranded migrant workers, pilgrims, tourists, students and other persons, issued vide Order dated April 29, 2020 and Order dated May 01, 2020.
  5. SOP on movement of Indian Nationals stranded outside the country and of specified persons to travel abroad, issued vide Order dated May 5, 2020.
  6. SOP on movement of person by train, issued vide Order dated May 11, 2020.

The Order further allows the States/ UTs, to prohibit certain other activities/ impose restriction, in the various zones as deemed necessary, based on their assessment of the situation.

Extending the lockdown till 31 May 2020, the Government of Tamil Nadu and Maharashtra, the states with leading count of active cases, have issued fresh guidelines for restrictions and relaxations of activities in the states.
Gujarat, the state with second highest number of cases, is yet to issue guidelines in this regard.

Use of Aarogya Setu Application (App):

To provide timely medical attention and to ensure safety in offices and workplaces, the Order directs employers to ensure that the App is installed by all employees, on a best effort basis.

Extension of Lockdown – Order dated 03 May 2020 issued by the State Government of Tamil Nadu

The State Government of Tamil Nadu has vide notification no. G.O.(Ms)No.217 dated 03 May 2020, issued the following orders for the effective containment of COVID-19:

  1. The lockdown period has been extended from 00.00hrs of 04.05.2020 to 24:00hrs of 17.05.2020.
  2. Agricultural and other activities already permitted, would continue to be permitted during the lock-down period.
  3. Existing restrictions for the below mentioned operations shall stand unaltered until further notification:

    a. Schools, colleges, training centers, research institutions and all other educational institutions;

    b. Public gatherings at place of worship and religious centers;

    c. Theaters, shopping malls, gymnasiums, swimming pools, sports complexes, assembly halls and similar places;

    d. Gatherings and processions of all nature including religious functions, social, political, sports, entertainment, academic and cultural and other gatherings;

    e. Air, rail and public bus transport for passenger movement (except dedicated staff buss/Vans used by industries and establishments);

    f. Taxi, auto, cycle rickshaw;

    g. Metro rail services;

    h. Inter-state public movement;

    i. Hotels (excluding the employees’ accommodation), lodges and resorts;

    j. Mall, barber shop, salon, spa, & beauty parlor;

    k. Air-conditioned showrooms selling jewels, clothes and departmental stores will not be permitted;

    l. Funeral procession with not more than 20 persons; and

    m. Marriages upon adherence to existing restrictions.
  4. No activity shall be permitted in the containment zones.
  5. Strict surveillance will be done on gathering of more than 5 people.
  6. The following activities are allowed in all areas falling under the jurisdiction of Greater Chennai Police (excluding containment zones):

    a. Construction works, provided the workers reside in the place where the construction work is carried on. Workers from outside should be brought on a one time basis.

    b. Construction works (including laying of roads) undertaken by Government and Public Sector Undertakings.

    c. Undertakings functioning in SEZ, EOU and Export Units: provided that 25% workers alone (minimum 20 workers) shall be permitted upon such undertakings allowed after due inspection and assessment by Commissioner, GCC / District Collector. Strict access control must be ensured. Employees shall travel only in vehicles operated by the respective Organisation.

    d. IT and ITes services, provided that 10% workers alone (minimum 20 workers) shall be permitted. Employees shall travel only in vehicles operated by the respective Organisation.

    e. Shops selling essential commodities from 6.00 A.M till 5.00 P.M. shall be permitted.

    f. E- Commerce services providers, handling food and essential commodities; shall be permitted based on the already permitted timings.

    g. Restaurants shall be permitted from 6.00 A.M till 9.00 P.M. Parcels alone shall be permitted.

    h. All Standalone and neighborhood shops (except saloons, spa and beauty parlours); construction hardware, cement, construction materials, sanitaryware, electrical items, mobile phone, computers, household appliances, electric motor and spectacles stores sold by standalone shops shall be permitted from 11.00 A.M till 5.00 P.M.

    i. Self-employed workers such as plumber, electrician, air conditioner mechanics, carpenter, home care providers for persons with special needs and household workers shall be permitted after obtaining necessary permission received from Chennai Corporation Commissioner/ District Collector.
  7. The following activities are allowed in all areas across the states (except for areas under the jurisdiction of Greater Chennai Police and containment zones)

    a. All industries, including the textile industries, located outside the Corporation/Municipal limits of the state (except in containment zones) shall be allowed to function with 50% workers (minimum 20 persons). All industrial activities across the village and town panchayat areas shall be allowed.

    b. However, in town panchayat having a population of more than 15,000, the District Collector should permit the operations of textile industries with 50% workers based on the local conditions.

    c. Functioning of SEZ, EOU, industrial estates, industrial townships in rural and urban areas shall be allowed with 50 % workers.

    d. Spinning Mills located in village and town panchayat area shall be permitted to operate with 50% workers on a shift basis by adhering to physical distancing norms.

    e. The operations of leather and textile industries dealing with designing and sampling for export purposes shall be allowed in the Municipalities and Corporations with the District Collectors’ permission and with 30% workers after accessing the local situation.
    f. Further, the District Collector may permit all export units in urban areas to operate with 50% workers, based on accessing the local condition.

    g. IT hardware manufacturing unit are permitted to operate with 50% workers.

    h. IT and ITeS services are permitted to operate with 50% employees (minimum 20 persons).

    i. Construction works carried in urban areas; provided the workers reside in the place where the construction work is carried on.

    j. Construction works (including laying of roads) undertaken by Government and Public Sector Undertakings;

    k. Self-employed workers such as plumber, electrician, air conditioner mechanics, carpenter, shall be permitted to work upon permission received from District Collector.

    l. Care givers for persons with special needs, physically challenged, elderly and sick patients, domestic helpers shall be permitted upon obtaining permission from the District Collector.

    m. Printing press operations shall be permitted.

    n. Shops selling construction hardware, cement, construction materials, sanitaryware, electrical equipment for enabling construction work shall be permitted to operate between 9.00 A.M. to 5.00 P.M. both in urban and rural area. There shall be no restriction on transportation of construction materials.

    o. Standalone establishments including those for mobile phones, computers, home appliances, electric motor repair, spectacles sale and repair shall be permitted to operate between 10.00 A.M. to 5.00 P.M.

    p. All the standalone establishments situated in rural areas shall be permitted to operate from 9.00 A.M. to 5.00 P.M.

    q. Restaurants shall operate between 6 A.M. to 9.00 P.M. for takeaway only.

    r. E-Commerce establishments shall operate as permitted earlier.

    s. District Collectors may upon circumstances permit the operation of all the standalone shops shall operate between 10 A.M. to 5 P.M. except malls and market complexes located in municipalities and corporations (Salon, spa and beauty parlour are not permitted).
  8. All industrial establishments shall strictly adhere to the SOPs listed out in Para VIII (Strict adherence to SOPs), Annexure I (SOP to be adhered with while restarting industries), Annexure II (SOP for construction industry) and Annexure III (SOP and measures to be taken if a COVID-19 positive is identified in a facility) of the notification.
  9. All activities mentioned below shall be permitted to function along with those activities that were already permitted:

    a. Agricultural and allied activities, plantation (including agro processing);

    b. Marine and inland fishing subject to the instructions issued by the fisheries department;

    c. Animal husbandry, milk, milk processing and poultry;

    d. Healthcare institution including AYUSH centers, pharmacies, laboratories and diagnostics;

    e. All manufacturing of essentials;

    f. All continuous process industries;

    g. In case of industries that are not permitted to operate – essential maintenance activities shall be carried on for safety purposes with minimal skeletal staff;

    h. Manufacture and sale of agricultural implements, fertilizers, insecticides, pesticides, etc.;

    i. Financial institutions like RBI, SEBI, Banks, NBFCs, ATMs and related services;

    j. All media, postal services, telecom services;

    k. Public utility services;

    l. Social sector activities like home for senior citizens, etc.;

    m. All goods carriers;

    n. Logistics, warehousing and cold chain;

    o. All seaports, airports and railways stations for cargo/goods movement, etc.;

    p. Construction activities;

    q. Mining activities and mineral production;

    r. Amma canteens;

    s. Hotels, e-commerce and shops selling food, grocery, and essential commodities;

    t. MGNREGS activities
  10. If it becomes difficult to ensure safety, shops/markets selling meat, fish, vegetables, etc. can be shifted to larger spaces;
  11. Major industries, IT and ITes establishments, and construction activities shall be permitted after obtaining passes for the vehicles used for transportation of vehicles; Only 50% of the seating capacity shall be occupied;
  12. No separate passes shall be required for MSME located in the specified areas. However, MSME employees should carry the ID card issued by the company.
  13. All state government and central government offices shall function with 33% staff strength. However, all essential government services (including registration department) shall function with full strength; No separate pass shall be required while moving on duty.

The Tamil Nadu State Government has ordered the Greater Chennai Corporation and District Collectors to follow the above guidelines and accord necessary permissions to all permitted industries, enabling then to start their operations from 06 May 2020 onwards.

Violation of these measures shall be liable to be proceeded under Section 51 to 60 of the Disaster Management Act, 2005 besides legal action under Section 188 of Indian Penal Code and other relevant provisions

This notification is accessible at: https://cms.tn.gov.in/sites/default/files/go/revenue_e_217_2020_0.pdf

Circular issued by Tamil Nadu’s Hon’ble Chief Minister Edappadi Palanisamy – English Translation

Today, I had enquired about the status of Coronavirus in Tamil Nadu. In villages, the spread of Coronavirus has been controlled to a certain extent. However, in urban areas especially which are densely populated, the chances of the virus spread are high. On having discussions with doctors and experts from the public health department, I have been informed that stringent lockdown measures are required in urban areas (namely Chennai, Coimbatore and Madurai). So, the Tamil Nadu Government has taken the following decisions by exercising its powers under Disaster Management Act, 2005.

There shall be complete lockdown:

a. In Chennai, Coimbatore and Madurai corporation limits from 26.04.2020 – 6.00 AM to 29.04.2020 – 9.00PM

b. In Tiruppur and Salem corporation limits from 26.04.2020 – 6.00 AM to 28.04.2020 – 9.00PM (Lockdown Period)

In the aforesaid Lockdown Period, the following essentials service shall alone be permitted:

  • Hospitals, medical research centers, and service relating to the medical department such as ambulance and funeral services;

  • Persons delivering essential services in secretariat, health and family welfare department, police department, revenue department, disaster management department, electricity department, aavin, local body offices, and metro water department;

  • Other central government departments, 33% staffs of the banks employees;

  • Amma canteens and ATM’s;

  • Hotels which are ready to provide home delivery;

  • Homes for old age, physically challenged and homes providing assistance to the senior citizens;

  • Community kitchens functioning for the destitute in every district, social welfare department and local bodies;

  • NGO’s working for the poor having due permission from the Government; and

  • Whole vegetable market like Koyambedu including mobile vegetable markets.

Any previous permission held by any person to open shops will not be applicable during the Lockdown Period in the aforesaid days. All other services shall be closed. Other government services such as registration department services will not be functioning. IT employees can work from home. Other private organizations shall not function.

The guidelines issued for other areas shall continue to remain implemented.

In the aforesaid Lockdown Period, strict measures shall be implemented in Containment Zones (“CZ”). The CZ shall be sanitized twice with disinfectants. If anyone violates the aforesaid rules, the vehicle shall be ceased and stringent actions shall be taken.

Relaxations of compliances under Goods and Services Tax

In view of the COVID-19 outbreak and the nation-wide lockdown, the Government has issued notifications in line with the Taxation and other Laws (Relaxation of certain provisions) Ordinance, 2020, amending the Goods and Services Tax Rules, 2017 (“CGST Rules”) and providing relaxations for compliances to the taxpayer.

Key relaxations under such notifications are summarised below.

1. NIL/reduced rate of interest payable on late payment of tax – Notification No. 31/2020-Central Tax dated April 3, 2020
Prescribes NIL or reduced rate of interest for delayed filing of form GSTR-3B for the months of February 2020, March 2020 and April 2020, subject to the condition that form GSTR-3B for the said months are filed within the prescribed due dates. Please refer the below table for the due dates and applicable rates of interest.

Class of registered personRate of interestTax periodDue dates
Taxpayers having an aggregate turnover of more than INR 5 crores in the preceding financial yearNil for the first 15 days from the due date and 9% thereafterFebruary 2020, March 2020 and April 2020June 24, 2020
Taxpayers having an aggregate turnover of more than INR 1.5 crores and up to INR 5 crores in the preceding financial yearNilFebruary  2020 and March 2020June 29, 2020
April 2020June 30, 2020
Taxpayers having an aggregate turnover of up to INR 1.5 crores in the preceding financial yearNilFebruary 2020June 30, 2020
March 2020July 03, 2020
April 2020July 06, 2020

2. Late fees waived on delayed filing of Form GSTR 3B – Notification No. 32/2020-Central Tax dated April 3, 2020
Waives the amount of late fee payable on account of delayed filing of form GSTR-3B for the months of February 2020, March 2020 and April 2020, subject to condition that form GSTR-3B for the said months are filed within the prescribed due dates (as mentioned in the above table).

3. Late fees waived on delayed filing of Form GSTR 1 – Notification No. 33/2020-Central Tax dated April 3, 2020
Waives late fee payable on account of delayed filing of form GSTR-1 for the months of February 2020, March 2020 and April 2020 subject to the condition that form GSTR-1 for the said months are filed by June 30, 2020.

4. Due date for filing Form GSTR 3B for the month of May 2020 – Notification No. 36/2020-Central Tax dated April 3, 2020
Prescribes staggered due dates for filing form GSTR-3B for the month of May 2020. The due dates are tabulated below for ease of reference.

Class of registered personDue date
Aggregate turnover in the preceding financial year of more than INR 5 croresJune 27, 2020
Aggregate turnover in the preceding financial year upto INR 5 crores, in the states of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or LakshadweepJuly 12, 2020
Aggregate turnover in the preceding financial year upto INR 5 crores in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or DelhiJuly 14, 2020

5. Time limits pertaining to various proceedings extended – Notification No. 35/2020-Central Tax dated April 3, 2020
Provides relaxation of completion or compliance of any action required to be undertaken by a registered person and/ or a tax authority (such as issuance of notices, orders, etc. and filing replies, appeals, etc.) during the period March 20, 2020 to June 29, 2020, under the provisions of Central Goods and Service Tax Act, 2017 (‘CGST Act’) and CGST Rules, by extending such time limit to June 30, 2020.

However, the said extension will not be available for undertaking compliances pertaining to obtaining registration, issuance of tax paying documents, filing of returns, payment of interest and late fees, power to arrest, liability of partners under Section 90 of CGST Act, levy of penalties for various offences, detention and seizure of goods and generation of e-way bills.

Further, the said notification provides relaxation in relation to e-way bills, by extending the validity of e-way bills expiring during the period March 20, 2020 to April 15, 2020, till April 30, 2020.

6. Relaxation in compliance with Rule 36(4) of CGST Rules – Notification No. 30/2020-Central Tax April 3, 2020 and Circular No. 136/06/2020-GST dated April 3, 2020
Provides that restriction prescribed for availing input tax credit as per the provisions of Rule 36(4) of CGST Rules, will not apply to input tax credit availed by the registered persons in form GSTR-3B for the months of February, March, April, May, June, July and August, 2020, however, the same will apply cumulatively for the said period and form GSTR-3B for the month of September, 2020 will be furnished with a cumulative adjustment of input tax credit for the said months in accordance with Rule 36(4) of CGST Rules.

7. Relaxation for dealers opting for composition scheme – Notification No. 30/2020-Central Tax dated April 3, 2020
Provides for a relaxed time period for filing intimation under form GST CMP-02 and statement in for GST ITC-03 required for intimating the authorities for opting for composition scheme, for the financial year 2020-21 till June 30, 2020 and July 31, 2020, respectively.

Further, Notification No. 34/2020-Central Tax dated April 3, 2020 prescribes due date for filing statement for payment of self-assessed tax in form GST CMP-08 for quarter ending March 31, 2020 to be July 7, 2020 and due date for filing form GSTR-4 for FY 2019-20 to be July 15, 2020.

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