Time limit extension for GST compliances extended for actions falling during pandemic interruption to a uniform closing date. A proviso is inserted extending any time limit for completion or compliance of actions specified, prescribed or notified under section 171 that fell between 20 March 2020 and 29 November 2020, and remained uncompleted, such that the time limit is extended up to 30 November 2020; the notification takes effect from 1 September 2020 as an amendment to Notification No. 35/2020-State Tax.
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Provisions expressly mentioned in the judgment/order text.
Time limit extension for GST compliances extended for actions falling during pandemic interruption to a uniform closing date.
A proviso is inserted extending any time limit for completion or compliance of actions specified, prescribed or notified under section 171 that fell between 20 March 2020 and 29 November 2020, and remained uncompleted, such that the time limit is extended up to 30 November 2020; the notification takes effect from 1 September 2020 as an amendment to Notification No. 35/2020-State Tax.
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