CBIC extends the due date of Specific Compliances to August 31, 2020

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a) The Central Board of Indirect Taxes and Customs (CBIC) extended the due date of specific compliance to August 31, 2020.

b) The notification under section 168A of the CGST Act for extending the due date of specific compliance which falls during the period from the 20th day of March 2020 to the 30th day of August 2020, to 31st day of August 2020.

In the said notification, in the first paragraph, in clause (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. For the words, figures and letters “30th day of June, 2020″, the words, figures and letters “31st day of August, 2020″ shall be substituted.

c) The specific compliance shall include 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 or 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.

d) However, such extension of time shall not be applicable for the compliances of the provisions of the Integrated Goods and Services Tax Act namely Chapter IV; sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; section 39, except at-section (3), (4) and (5); section 68, in so far as a-way bill is concerned; and rules made under the provisions specified at clause (a) to (d).

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