The Due Date for the Specific Compliances was extended from the 20th day of March 2020 to the 30th day of August 2020, to 31st day of August 2020 as mentioned in the notification released by Central Board of Indirect Taxes and Customs (CBIC) under Section 168A of CGST Act, 2017.
The term Specific Compliances includes the following-
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above;
or
(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above.
Nevertheless, this extension of time will not be applicable for the compliances of the provisions of the said Act, as mentioned below‑
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except at-section (3), (4) and (5);
(d) section 68, in so far as an e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above.
With Warm Regards,
CL Bureau.
