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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in the exercise of powers under section 168A of CGST Act.

01-May-2021 | 14/2021-Central Tax

Central Board of Indirect Taxes and Customs has notified to extend specified compliances of which due date falling between 15.04.2021 to 30.05.2021 till 31.05.2021 for the following purpose-
(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; 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.
This Circular has also notified the exemption of the above extension.

Also, the time limit for completion of any action by any authority or by any person as per Rule 9 of the CGST Rules related to verification and approval of registration application, falling during the period from 1st May 2021 to 31st May 2021 shall be extended to 15th June 2021.

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