Amendment to notification no. 18491 dated 22.06.2020 bearing S.R.O. No. 138/2020 to extend due date of compliance under Section 171 which falls during the period from '20.03.2020 to 29.11.2020' till 30.11.2020 - 25066- FIN-CT1-TAX-0002/2020 - Orissa SGST
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Extension of time limits under Section 171 provides a uniform extended deadline for specified GST compliance during the pandemic period. Inserts a proviso to extend any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 of the Odisha GST Act that fell within the period from 20 March 2020 to 29 November 2020, so that such time limits are extended up to 30 November 2020; amendment is effected under Section 168A and is deemed effective from 1 September 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 time limits under Section 171 provides a uniform extended deadline for specified GST compliance during the pandemic period.
Inserts a proviso to extend any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 of the Odisha GST Act that fell within the period from 20 March 2020 to 29 November 2020, so that such time limits are extended up to 30 November 2020; amendment is effected under Section 168A and is deemed effective from 1 September 2020.
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