GST – Due date of compliance under sec 171 extended

Notification No. 65/2020 – Central Tax dated 1st September 2020

Extends due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020. Amends notification no. 35/2020-Central Tax dt. 03.04.2020; Following proviso inserted after clause (i)

“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.”.

Tags: GST