Extension of time limits: GST compliance deadlines falling in the specified pandemic period are extended to end of November. Inserts a proviso into Notification No. 33/2020-State Tax that where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under the relevant GST provision, falls between 20 March 2020 and 29 November 2020 and was not met, the time limit is extended to 30 November 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of time limits: GST compliance deadlines falling in the specified pandemic period are extended to end of November.
Inserts a proviso into Notification No. 33/2020-State Tax that where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under the relevant GST provision, falls between 20 March 2020 and 29 November 2020 and was not met, the time limit is extended to 30 November 2020.
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