GST: CBIC further extends Time Limit for Completion or Compliance of any Action, till Aug 30, 2020 [Read Notification]

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The Central Board of Indirect Taxes and Customs (CBIC) on Saturday notified the further extension of the limit for completion or compliance of any action, till August 30, 2020.

The Board seeks to amend Notification 35/2020-Central Tax, dated April 3, 2020, which sought to extend the due date of compliance which falls during the period from March 20, 2020, to June 29, 2020, till June 30, 2020, and to extend the validity of e-way bills.

The board amended clause (i) of Notification 35/2020-Central Tax which says, “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 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.”

In the said notification, in the first paragraph, in clause (i), “for the words, figures and letters 29th day of June 2020, the words, figures and letters “30th day of August 2020” shall be substituted; and for the words, figures and letters “30th day of June 2020”, the words, figures, and letters “31st day of August 2020” shall be substituted.”

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