CBIC extends the due date of compliances falling due during the period from March 20th 2020 to August 30th 2020

Owing to Covid-19 situation, CBIC had earlier extended the deadlines for various compliances falling due in the months of March 2020 to June 2020. For this purpose, CBIC had issued a Notification No. 35/2020- Central Tax dated 03-04-2020 which stated as below:-

"Where any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from March 20th, 2020 to June 29th, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended up to June 30th, 2020."
 

Such extension of time limits was made for the purposes including:-
(a) Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or other actions, by any authority, commission or tribunal under the provisions of the Act; or
(b)Filing of any appeal, reply or application or furnishing of any report, document, return, statement or other records under the provisions of the Act;
But such extension of time was not applicable to certain provisions of the Act including Chapter IV, Section- 10(3), 25, 27, 31, 37, 47, 50, 69, 90, 122, 129, 39, 68.

Now, CBIC has again extended the time limits of the above compliances vide its Notification No. 55/2020- Central tax dated 27th June 2020. In this notification, the date 29th June, 2020 has been substituted by 30th August, 2020 and the date 30th June, 2020 has been substituted by 31st August, 2020.

You may access detailed Notification at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-55-central-tax-english-2020.pdf;jsessionid=7469FBE92574D199BBD630D7302CBADE