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. - F-A3-31-2020- 1 -V (67) - Madhya Pradesh SGST
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Time limit extension for GST compliance prolongs statutory deadlines and e way bill validity due to pandemic disruption. Where a statutory time limit for any action under the Madhya Pradesh GST Act fell between 20 March 2020 and 29 June 2020 and remained unfulfilled, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings; specified provisions and rules are excluded from this extension. E way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 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.
Time limit extension for GST compliance prolongs statutory deadlines and e way bill validity due to pandemic disruption.
Where a statutory time limit for any action under the Madhya Pradesh GST Act fell between 20 March 2020 and 29 June 2020 and remained unfulfilled, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings; specified provisions and rules are excluded from this extension. E way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020. The notification is effective from 20 March 2020.
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