Extension of time-limits for GST compliances during pandemic, with specified statutory exclusions and procedural adjustments. A pandemic-time extension allows delayed completion or compliance of statutory actions under the Puducherry GST framework to a single extended date, covering proceedings, orders, notices and filings, while expressly excluding certain substantive provisions, rules and e-way bill compliance; a distinct later extension applies to actions under a specified rule, and refund-rejection orders are deferred until fifteen days after receipt of reply or the general extended date, whichever is later.
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 for GST compliances during pandemic, with specified statutory exclusions and procedural adjustments.
A pandemic-time extension allows delayed completion or compliance of statutory actions under the Puducherry GST framework to a single extended date, covering proceedings, orders, notices and filings, while expressly excluding certain substantive provisions, rules and e-way bill compliance; a distinct later extension applies to actions under a specified rule, and refund-rejection orders are deferred until fifteen days after receipt of reply or the general extended date, whichever is later.
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