Delhi GST Compliance Deadlines Extended Due to COVID-19; Section 168A Invoked for Extensions Until May 31, 2021.

In response to the COVID-19 pandemic, the Lieutenant Governor of Delhi, using powers under section 168A of the Delhi Goods and Services Tax Act, 2017, has extended deadlines for certain compliance actions. Any deadlines falling between April 15, 2021, and May 30, 2021, are extended to May 31, 2021. This applies to proceedings, orders, notices, appeals, and document submissions under the Act, except for specific provisions such as Chapter IV and sections including 10(3), 25, and others. For actions under rule 9, deadlines are extended to June 15, 2021. Refund rejection notices issued during this period have an extended response time.

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