CBIC extends due date of specific compliances to 31.08.2020

Notification No. 55/2020- Central Tax, dated 27.06.2020– Notification under section 168A of CGST Act for extending due date of specific compliance which falls during the period from the 20th day of March, 2020 to the 30^th day of August, 2020, to 31^st day of August, 2020.

Such Compliance Includes-

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below‑

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

(c) section 39, except at-section (3), (4) and (5);

(d) section 68, in so far as a-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above;

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 55/2020-Central Tax

New Delhi, the 27th June, 2020

G.S.R. 416(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3^rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3^rd April, 2020, namely:-

In the said notification, in the first paragraph, in clause (i),–

(i) for the words, figures and letters “29^th day of June, 2020″, the words, figures and letters “30^th day of August, 2020″ shall be substituted;

(ii) for the words, figures and letters “30^th day of June, 2020″, the words, figures and letters “31^st day of August, 2020″ shall be substituted.

[F. No. CBEC-20/06/08/2020-GST]
PRAMOD KUMAR, Director

Note :  The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 47/2020–Central Tax, dated the 9th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 362(E), dated the 9th June, 2020.