Extension of time limits under GST extends compliance deadlines but excludes specified provisions; e way bill validity is separately extended. Extension of time for GST compliance extends procedural and filing deadlines falling between 20 March and 29 June 2020 to 30 June 2020, except for specified substantive and procedural provisions and rules; separately, e-way bills whose validity expired between 20 March and 15 April 2020 are deemed valid until 30 April 2020, 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 time limits under GST extends compliance deadlines but excludes specified provisions; e way bill validity is separately extended.
Extension of time for GST compliance extends procedural and filing deadlines falling between 20 March and 29 June 2020 to 30 June 2020, except for specified substantive and procedural provisions and rules; separately, e-way bills whose validity expired between 20 March and 15 April 2020 are deemed valid until 30 April 2020, effective from 20 March 2020.
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