Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from '20.03.2020 to 30.08.2020' till 31.08.2020. - 55/2020 - Central GST (CGST)
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Extension of GST compliance due dates by substituting earlier June deadlines with end August deadlines for statutory filings. Amendment substitutes in Notification No. 35/2020 Central Tax the due date '29th day of June, 2020' with '30th day of August, 2020' and '30th day of June, 2020' with '31st day of August, 2020' for the first paragraph, clause (i), thereby extending the statutory timelines for GST compliance as provided in the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance due dates by substituting earlier June deadlines with end August deadlines for statutory filings.
Amendment substitutes in Notification No. 35/2020 Central Tax the due date "29th day of June, 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020" for the first paragraph, clause (i), thereby extending the statutory timelines for GST compliance as provided in the principal notification.
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