GST compliance deadline extension with specified exclusions and separate timeline for procedural rule actions and refund orders. Where any time limit under the Gujarat Goods and Services Tax Act fell between 15 April 2021 and 30 May 2021 and remained uncompleted, the time for completion or compliance is extended to 31 May 2021, covering proceedings, orders, notices and filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions including certain chapters, selected procedural provisions, e way bill requirements and rules made thereunder. Actions under rule 9 falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For refund rejection notices, issuance of the refund order is extended to fifteen days after receipt of reply or 30 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.
GST compliance deadline extension with specified exclusions and separate timeline for procedural rule actions and refund orders.
Where any time limit under the Gujarat Goods and Services Tax Act fell between 15 April 2021 and 30 May 2021 and remained uncompleted, the time for completion or compliance is extended to 31 May 2021, covering proceedings, orders, notices and filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions including certain chapters, selected procedural provisions, e way bill requirements and rules made thereunder. Actions under rule 9 falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For refund rejection notices, issuance of the refund order is extended to fifteen days after receipt of reply or 30 May 2021, whichever is later.
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 
