Notification No. 65/2020 – Central Tax-Dated 1st September, 2020 | Extension of Time Limit to 30th November, 2020 by CBIC

A proviso has been inserted in clause (i) of the Notification No. 35/2020-Central Tax, dated the 3rd April, 2020 which was amended by  Notification No. 55/2020 -Central Tax Dated 27th June, 2020;  the proviso so inserted reads as below

“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall be extended up to the 30th day of November, 2020.”

Analysis of amendment

• where, any time limit for completion or compliance of any action by any authority,

• has been specified in, or prescribed or notified under section 171 of the said Act

• which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and

• where completion or compliance of such action has not been made within such time, then,

• the time-limit for completion or compliance of such action, shall be extended up to the 30th day of November, 2020

Extension of time-limit for completion or compliance of action specified in Section 171 of the CGST Act, 2017 is provided only if such action has not been completed yet. The extended Due Date is 30th November, 2020

Also Read: Clarification in respect of certain challenges wherein certain matter has been clarified by CBIC via circular

Click here to download Notification No. 652020 – Central Tax-Dated 1st September, 2020

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CA Yogesh Setia

Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.