CBIC extends date of Compliance/Completion of action under Customs, Excise & Service Tax upto Sept 30, 2020

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The Gazette of India vide Notification dated June 27, 2020, which states that the time limit for compliance or completion of action under Customs, Excise & Service Tax for the period March 20 to September 29 is extended up to September 30, 2020. The amendment is discussed as hereunder for the ease of understanding.

(i) September 29, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of 1975) or Chapter V of the Finance Act, 1994 (32 of 1994) falls for the completion or compliance of such action as specified under clause (a) or (b) of the said section; and

(ii) September 30, 2020 shall be the end date to which the time limit for completion or compliance of such action shall stand extended.

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

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