Due date for GST compliances extended

The Central Board of Indirect Taxes and Customs vide notification no. 24/2021 dated 01.06.2021 has extended due date of compliances which fall during the period from “15.04.2021 to 29.06.2021”. The due date has been extended for the following compliances:

 

  • In cases where the time limit for completion or compliance of any action which falls during the period from the April 15, 2021 to June 29, 2021, 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 upto the June 30, 2021, for the purposes of—
    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; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: –
  • Chapter IV;
  • sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
  • section 39, except sub-section (3), (4) and (5);
  • section 68, in so far as e-way bill is concerned; and
  • 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 June 30, 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 July 15, 2021;

  • In cases where a notice has been issued for rejection of refund claim, falls during the period from the April 15, 2021 to the June 29, 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 June 30, 2021, whichever is later.

 


*Tanvi Singh, Editorial Assistant has put this story together.

Join the discussion

Your email address will not be published.

This site uses Akismet to reduce spam. Learn how your comment data is processed.