CBIC extends timelines for relaxations under section 168A of the CGST Act to 30th June 2021

CBIC extends timelines for relaxations under section 168A of the CGST Act to 30th June 2021

Time limit for completion of

(a) 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

(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;

but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: –

• Chapter IV; [Time & Value of Supply]
• sub-section (3) of section 10, [Composition Dealer] sections 25, 27, [Registration] 31, [Tax Invoice] 37, [GSTR-1] 47, [Late Fees] 50, [Interest] 69, [Power to Arrest] 90, [Liability of partners of firm to pay tax] 122, [Penalty for certain offences] 129; [Detention, seizure and release of goods and conveyances in transit]

(c) section 39, except sub-section (3), [TDS: GSTR-7] (4) [ISD: GSTR-6] and (5) [NR: GSTR-5];

(d) section 68, in so far as e-way bill is concerned; and [Inspection of Goods in Moment]

(e) rules made under the provisions specified at clause (a) to (d) above

NOTIFICATION

New Delhi, the 1st June, 2021

No. 24/2021 – Central Tax

G.S.R. 368(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, namely: —

In the said notification, in the first paragraph,-

(i) in clause (i), —

a. for the figures, letters and words “30th day of May, 2021”, the figures, letters and words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted;

(ii) in proviso to clause (i), —

a. for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted;

b. for the figures, letters and words “15th day of June, 2021”, the figures, letters and words “15th day of July, 2021” shall be substituted;

(iii) in clause (ii), —

a. for the figures, letters and words “30th day of May, 2021”, the figures, letters and words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted.

2. This notification shall come into force with effect from the 30th day of May, 2021.

[F. No. CBIC-20001/5/2021]

RAJEEV RANJAN, Under Secy.

Note: The principal notification No. 14/2021- Central Tax, dated the 1st May, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 310(E), dated the 1st May, 2021.

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