Extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and extend validity of e-way bills under section 168A of the Act. - S.R.O. No. 138/2020 - Orissa SGST
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Extension of compliance deadlines under GST to accommodate pandemic-related delay, with specified exceptions and e way bill adjustments. Where any time limit for completion or compliance under the Odisha GST Act falls between 20 March 2020 and 29 June 2020 and was not met, the time limit is extended to 30 June 2020 covering authorities' actions and taxpayer filings; exceptions exclude specified chapters, listed sections and rules, and section 68 insofar as e-way bills. E-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed extended to 30 April 2020. The notification is effective from 20 March 2020.
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 under GST to accommodate pandemic-related delay, with specified exceptions and e way bill adjustments.
Where any time limit for completion or compliance under the Odisha GST Act falls between 20 March 2020 and 29 June 2020 and was not met, the time limit is extended to 30 June 2020 covering authorities' actions and taxpayer filings; exceptions exclude specified chapters, listed sections and rules, and section 68 insofar as e-way bills. E-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed extended to 30 April 2020. The notification is effective from 20 March 2020.
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