Extension of GST compliance time limits to 30 June for actions and filings affected by the COVID 19 period. Time limits for completion or compliance of actions under the Tamil Nadu Goods and Services Tax Act falling between 20 March and 29 June 2020 are extended until 30 June 2020, covering proceedings, orders, notices, approvals and filing of appeals, replies, applications, reports, documents, returns and similar records; the extension is retrospective to 20 March 2020 but excludes specified assessment, procedural and e way bill provisions and related rules, while e way bills with validity expiring between 20 March and 15 April 2020 are deemed extended until 30 April 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 GST compliance time limits to 30 June for actions and filings affected by the COVID 19 period.
Time limits for completion or compliance of actions under the Tamil Nadu Goods and Services Tax Act falling between 20 March and 29 June 2020 are extended until 30 June 2020, covering proceedings, orders, notices, approvals and filing of appeals, replies, applications, reports, documents, returns and similar records; the extension is retrospective to 20 March 2020 but excludes specified assessment, procedural and e way bill provisions and related rules, while e way bills with validity expiring between 20 March and 15 April 2020 are deemed extended until 30 April 2020.
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