COVID-19: Govt extends Timelimit for GST Proceedings and Appeals [Read Notification]

GST Proceedings - GST Appellate Tribunal - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC)has extended the time limit for any actions or proceedings under the GST, in the light of the present situation due to COVID-19 outbreak.

The notification issued by the Board on Friday said that in view of the spread of pandemic COVID-19 across many countries of the world including India, the time limit for completion or compliance of any action, by any authority or by any person which falls during the period from the 20th day of March 2020 to the 29th day of June 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 the 30th day of June 2020, has been extended subject to the conditions specified in the notification.

The extension would be applicable to (a) completion of any proceedings under the GST 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.

“However, 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 sub-section (3), (4) and (5); (d) section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above,” the CBIC said.

To Read the full text of the Notification CLICK HERE