Notification No.55/2020 - Central Tax dated 27.06.2020
(Amendment to Notification No.35/2020)
Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
(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 said Act, which falls during the period from the 20th day of March, 2020 to the 30th day of August, 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 upto the 31st day of August, 2020.
Notification No.56/2020 - Central Tax dated 27.06.2020
(Amendment to Notification No.46/2020)
Seeks to again extend the due date for passing order u/s 54(7) for GST refund.
In cases where notice has been issued for rejection of refund claim and where the time limit for issuance of order in terms of provisions of section 54(5) read with section 54(7) of CGST Act, 2017 falls during the period from 20th day of March, 2020 to the 30th day of August, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of August, 2020, whichever is later.
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