E-way bill validity extension deemed extended for bills expiring during the pandemic to ease GST compliance burdens. The notification deems specified time limits for completion or compliance of actions under the Goods and Services Tax framework that fell during the pandemic-affected period and were not met, to be extended until the notified cut-off. It covers completion of proceedings, issuance of orders or notices, and filing of appeals, replies, returns, reports and other records, but expressly excludes certain chapters, sections and rules of the GST enactments from the extension.
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.
E-way bill validity extension deemed extended for bills expiring during the pandemic to ease GST compliance burdens.
The notification deems specified time limits for completion or compliance of actions under the Goods and Services Tax framework that fell during the pandemic-affected period and were not met, to be extended until the notified cut-off. It covers completion of proceedings, issuance of orders or notices, and filing of appeals, replies, returns, reports and other records, but expressly excludes certain chapters, sections and rules of the GST enactments from the extension.
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