Amendment to Notification No. 35/2020 vide Notification No. 65/2020 to extend the time limit

Date - 3rd April 2020

CBIC in its Initial Notification No. 35/2020 dated 3 of April 2020 provided the relaxation for completion or compliance of any action which falls during the period from 20 March 2020 to 29 June 2020, and where completion or compliance of such action has not been made within such time then the time limit for completion or completion of such action is extended up to 30 June 2020.

But, such extension of time shall 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 sub-section (3), (4) and (5);

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above;


The above notification (35/2020) was made effective from the 20th day of March 2020


Date - 27th of June 2020

Further, CBIC vide Notification 55/2020 dated 27 June 2020 extends the time limit for completion or compliance of any action which falls during the period from 20 March 2020 to 30 August 2020, and where completion or compliance of such action has not been made within such time then the time limit for completion or completion of such action is extended up to 31 August 2020.


Date - 1st of September 2020

Further, CBIC vide Notification No. 65/2020 dated 1 of Septemeber 2020 by inserting the following proviso to its initial Notification No 35/2020 dated 3 of April 2020


“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 upto the 30th day of November, 2020.”.


Extends the time limit for completion or compliance of any action, by any authority, for anti-profiteering proceedings under Section 171 of CGST which falls during the period from 20 March 2020 to 29 November 2020, and where completion or compliance of such action has not been made within such time then the time limit for completion or completion of such action is extended up to 30 November 2020.


Section 171 of CGST - Antiprofiteering measure.


(1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.


(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.


(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.

 

Relevant Notifications:-

  1. Notification No. 35/2020 dated 3 of April 2020– Central Tax

  2. Notification No. 55/2020 27 of June 2020– Central Tax

  3. Notification No. 65/2020 1 of September 2020– Central Tax