CBIC extends the due date of compliance which falls during the period from “20.03.2020 to 30.08.2020” till 31.08.2020

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CBIC vide Notification No. 55/2020 – Central Tax dated June 27, 2020, makes amendment in Notification No. 35/2020 – Central Tax, dated April 03, 2020, which states that where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from March 20, 2020, to August 30, 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 August 31, 2020. The amendment in the aforesaid notification are discussed as hereunder:-

In the said notification, in the first paragraph, in clause (i),–

(i) for the words, figures and letters 29th day of June, 2020, the words, figures and letters 30th day of August, 2020 shall be substituted;

(ii) for the words, figures and letters 30th day of June, 2020, the words, figures and letters 31st day of August, 2020 shall be substituted.

The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/06/552020CT.pdf

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