Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No.55/2020 dated 27th June, 2020 to notify that the time limit for completion or compliance of any action including those as mentioned below by any authority or by any registered person under GST which falls during the period from the 20th day of March, 2020 to the 30th day of August, 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 31st day of August, 2020-
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
However, few exceptions has been provided for this extension of compliance and the same are not applicable in case of –
a) Time limit for time and value of supply;
b) Application for registration;
c) Obtaining certificate of registration for casual taxable person and non-resident taxable person;
d) Issuance of Tax invoice;
e) Furnishing details of outward supplies and summary return;
f) Inspection of goods in movement.
For further details, please refer the attached document.
Source : Central Board of Indirect Taxes and Customs (CBIC)
