Extension of compliance deadlines: Kerala extends statutory time limits and e way bill validity due to COVID, with limited exclusions. Extension of Time Limits under the Kerala GST framework deems any statutory time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020, and not met within such time, to be extended up to 30 June 2020, covering proceedings, orders, notices and various filings, subject to specified exclusions. Separately, e-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadlines: Kerala extends statutory time limits and e way bill validity due to COVID, with limited exclusions.
Extension of Time Limits under the Kerala GST framework deems any statutory time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020, and not met within such time, to be extended up to 30 June 2020, covering proceedings, orders, notices and various filings, subject to specified exclusions. Separately, e-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.
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