The Central Board of Indirect Taxes and Customs vide notification dated 01.05.2021 has extended the time for various compliances. The notification is deemed to have come into force with effect from April 15, 2021. The time extension for following compliances have come into force:
- In cases where any time limit for completion or compliance of any action, by any authority or by any person, which falls during the period from the April 15, 2021 to the May 30, 2021, has been extended upto May 31, 2021, including for the purposes of—
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- completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or
- filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record. But, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: – (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 : Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the May 1, 2021 to the May 31, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the June 15, 2021;
- In cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of subsection (5), read with sub-section (7) of section 54 of the said Act falls during the period from the April 15, 2021 to the May 30, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.
*Tanvi Singh, Editorial Assistant has put this story together.