Time limit extension for GST compliances extended to accommodate COVID-19 disruptions, with specified statutory exceptions. Extension of statutory time limits under the Tamil Nadu GST Act due to COVID-19: actions with prescribed time limits falling between 15 April 2021 and 30 May 2021, if not completed, are extended to 31 May 2021, covering proceedings, orders, notices and filings; rule 9 actions falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Specified provisions including Chapter IV, certain sections, and e-way bill rules are excluded. Refund rejection orders have a separate extension tied to receipt of the taxpayer's reply or 31 May 2021.
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 compliances extended to accommodate COVID-19 disruptions, with specified statutory exceptions.
Extension of statutory time limits under the Tamil Nadu GST Act due to COVID-19: actions with prescribed time limits falling between 15 April 2021 and 30 May 2021, if not completed, are extended to 31 May 2021, covering proceedings, orders, notices and filings; rule 9 actions falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Specified provisions including Chapter IV, certain sections, and e-way bill rules are excluded. Refund rejection orders have a separate extension tied to receipt of the taxpayer's reply or 31 May 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
