Time limit extension for GST compliances to end of May with specified exceptions and a limited Rule 9 extension. Time limits for GST actions and compliances specified to fall between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders, notices and approvals, and filing of appeals, replies, applications, reports, documents, returns and statements, subject to exclusions including Chapter IV, specified sections (including section 10(3), 25, 27, 31, 37, 47, 50, 69, 90, 122, 129), section 39 (except ss.3-5), and section 68 insofar as e-way bill is concerned; rule 9 time limits falling between 1-31 May 2021 are extended to 15 June 2021; refund rejection order timelines are extended to fifteen days after reply or 31 May 2021, 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.
Time limit extension for GST compliances to end of May with specified exceptions and a limited Rule 9 extension.
Time limits for GST actions and compliances specified to fall between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders, notices and approvals, and filing of appeals, replies, applications, reports, documents, returns and statements, subject to exclusions including Chapter IV, specified sections (including section 10(3), 25, 27, 31, 37, 47, 50, 69, 90, 122, 129), section 39 (except ss.3-5), and section 68 insofar as e-way bill is concerned; rule 9 time limits falling between 1-31 May 2021 are extended to 15 June 2021; refund rejection order timelines are extended to fifteen days after reply or 31 May 2021, whichever is later.
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