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        Case ID :
        GST - States

        Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of Assam GST Act. - FTX.56/2017/Pt-II/659 - Assam SGST

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        Time-limit extension for GST compliances: deadlines falling mid-April to May extended to 31 May with specified exclusions. Extension under section 168A of the Assam GST Act moves statutory time limits for actions falling between 19 April 2021 and 30 May 2021 to 31 May 2021, covering proceedings, orders, notices and filings, but excluding specified chapters, listed sections, e-way bill obligations and rules thereunder; rule 9 deadlines between 1 May and 31 May 2021 are extended to 15 June 2021; timelines for issuing orders on refund-rejection notices between 15 April and 30 May 2021 extend to fifteen days after receipt of 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: deadlines falling mid-April to May extended to 31 May with specified exclusions.

                                Extension under section 168A of the Assam GST Act moves statutory time limits for actions falling between 19 April 2021 and 30 May 2021 to 31 May 2021, covering proceedings, orders, notices and filings, but excluding specified chapters, listed sections, e-way bill obligations and rules thereunder; rule 9 deadlines between 1 May and 31 May 2021 are extended to 15 June 2021; timelines for issuing orders on refund-rejection notices between 15 April and 30 May 2021 extend to fifteen days after receipt of reply or 31 May 2021, whichever is later.


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