CBIC extends time limit for compliance and action under GST Act to 31st August 2020

Particulars of Action

Actions Falls due during the period

Extended  to

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 Act

From the 20 March 2020 to 30 August, 2020

31 August, 2020

Actions include:

1. 1. 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
   2. 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;

Not applicable for the compliances of the provisions of the Act, as mentioned below

1. Chapter IV: Time of Supply
2. Sub-section (3) of section 10 : Composition levy
3. Sections 25: Procedure for registration
4. Section 27: Special provisions relating to casual taxable person and non-resident taxable person
5. Section 31:Tax Invoice
6. Section 37: Filing of GSTR 1
7. Section 47: Levy of Late fees
8. Section 50: Interest on delayed payment of tax
9. Section 69: Power to Arrest
10. Section 90: Liability of partners of firm to pay tax
11. Section 122: Penalty for certain offences
12. Section 129: Detention seizure and release of goods and conveyances in transit
13. section 39: Filing of GSTR 3B
14. section 68, in so far as e-way bill is concerned