Due to current ongoing Coronavirus crises in the country, the CBIC (Central Board of Indirect Taxes and Customs) has issued another latest GST notification to support tax payers and issued another notification on 27.06.2020. As per the GST due date extension notification, various deadlines have been extended.
GST Due Date Extension Notification
These extended time limits are for compliances falling under GST and other indirect tax laws. The extended time limits are as below:
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GST Notification 55 2020
GST Law (Notification 55/2020-CT)
Time limit for completion or compliance of any action under GST law, by any authority or by any person, which falls during the period 20.03.2020 to 30.08.2020, has been extended to 31.08.2020.
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This includes completion of any proceeding, passing of any order, issuance of any notice, filing of any appeal, reply or application, or furnishing of any report, document etc. except certain exclusions as per Principal Notification No. 35/2020 – Central Tax dated 03.04.2020.
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Refund Rejection Order (Notification 56/2020-CT):
Time limit for cases where a notice has been issued for rejection of refund claim, and where the time limit for issuance of order falls during the period 20.03.2020 to 30.08.2020, in such cases the time limit for issuance of the said order shall be extended to (i) 15 days after the receipt of reply to the notice from the registered person or (ii) the 31.08.2020, whichever is later.
Excise, Customs and Service Tax:
Time limit for completion or compliance which falls during the period 20.03.2020 to 29.09.2020 has been extended to 30.09.2020.
This includes completion of any proceeding, issuance of any order, notice, or filing of any reply, appeal etc.
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