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Seeks to extend due date of compliance which falls during the period from '20.03.2020 to 29.06.2020' till 30.06.2020 and to extend validity of e-way bills. - 35/2020-State Tax - Maharashtra SGST
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Extension of compliance deadlines grants broad GST procedural relief while preserving specified exclusions and time limits. Extension of time for compliance under the Goods and Services Tax framework is provided for actions whose deadlines fall between 20 March 2020 and 29 June 2020, by treating such time limits as extended until 30 June 2020. The extension covers completion of proceedings, issuance of orders, notices and approvals, and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements; certain specified statutory provisions and the rules made thereunder are excluded from this relief.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadlines grants broad GST procedural relief while preserving specified exclusions and time limits.
Extension of time for compliance under the Goods and Services Tax framework is provided for actions whose deadlines fall between 20 March 2020 and 29 June 2020, by treating such time limits as extended until 30 June 2020. The extension covers completion of proceedings, issuance of orders, notices and approvals, and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements; certain specified statutory provisions and the rules made thereunder are excluded from this relief.
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