The Central Board of Indirect Taxes & Customs (“CBIC”) vide Notification No. 35/2020 – Central Tax dated April 3, 2020 has sought to extend due date of compliance which falls during the period from “March 20, 2020 to June 29, 2020” till June 30, 2020 and to extend the validity of E-Way Bills w.e.f March 20, 2020.
In view of the spread of COVID 19 pandemic in many countries across the world and India, it has been notified as under –
(i) 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 Central Goods and Services Tax Act, 2017 (“CGST Act”), which falls during the period from the 20th day of March, 2020 to the 29th day of June, 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 June, 2020, including for the purposes of –
(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, by whatever name called, under the provisions of the Acts stated above;
but, such extension of time shall not be applicable for the compliances of the provisions of the CGST 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;
(ii) Where an E-Way Bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.