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 Chhattisgarh Goods and Services Tax Act, 2017 - 14/2021-State Tax - Chhattisgarh SGST
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Extension of compliance deadlines: specified GST statutory and procedural time limits extended for affected actions. Extension of time for completion or compliance under Chhattisgarh GST where statutory or notified time limits fall in the affected period: time for completion or compliance is extended to the notified later date covering proceedings, orders, notices, filings, appeals and submission of returns or documents. Exclusions apply to specified provisions and related rules; actions under rule 9 receive a distinct later cut-off. For notices rejecting refund claims, issuance of the related order is extended to fifteen days after receipt of the reply or to the notified later date, 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.
Extension of compliance deadlines: specified GST statutory and procedural time limits extended for affected actions.
Extension of time for completion or compliance under Chhattisgarh GST where statutory or notified time limits fall in the affected period: time for completion or compliance is extended to the notified later date covering proceedings, orders, notices, filings, appeals and submission of returns or documents. Exclusions apply to specified provisions and related rules; actions under rule 9 receive a distinct later cut-off. For notices rejecting refund claims, issuance of the related order is extended to fifteen days after receipt of the reply or to the notified later date, whichever is later.
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