CBIC vide Notification No. 91/2020 – Central Tax, dated December 14, 2020 has extended the due date of completion and compliance by any authority, for anti-profiteering proceedings under Section 171 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) which falls during the period from “March 20, 2020 to March 30, 2021” till March 31, 2021 by making certain amendments in the principal Notification no. 35/2020 -Central Tax, dated the April 3, 2020, where, the time limit for completion or compliance under CGST Act, has been specified.
Now, the amended provision reads as under:
“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 30th day of March, 2021, 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 31st day of March, 2021”
The above notification for the said period shall be effective from December 1, 2020
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2020/223697.pdf