Extension of compliance deadlines: specified GST time limits during the COVID period extended to a later deadline. Statutory time limits for GST-related actions falling within the COVID-19 affected period are extended to a later specified date to permit completion of proceedings, issuance of orders, notices and approvals, and the filing of appeals, replies, applications, reports, documents, returns and statements, while excluding certain assessment-related provisions, specified return-filing provisions, e-way bill obligations and rules made under those exclusions; Rule Nine time limits are granted a separate mid-month extension; refund-rejection order issuance is deferred until fifteen days after reply or the later specified date.
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 compliance deadlines: specified GST time limits during the COVID period extended to a later deadline.
Statutory time limits for GST-related actions falling within the COVID-19 affected period are extended to a later specified date to permit completion of proceedings, issuance of orders, notices and approvals, and the filing of appeals, replies, applications, reports, documents, returns and statements, while excluding certain assessment-related provisions, specified return-filing provisions, e-way bill obligations and rules made under those exclusions; Rule Nine time limits are granted a separate mid-month extension; refund-rejection order issuance is deferred until fifteen days after reply or the later specified date.
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 
