The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 55/2020–Central Tax to further extend the limit for GST completion or compliance of any action which are falling between March 20,2020 to June 29,2020, till August 30, 2020.

CBIC seeks to amend Notification 35/2020-Central Tax, dated April 3, 2020, which says, “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 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.”

For this notification, the date 29th day of June 2020 shall be replaced with 30th day of August 2020, and the date 30th day of June 2020 shall be replaced with 31st day of August 2020.

The text of notification is as follows–

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 55/2020–Central Tax
New Delhi, the 27th June, 2020

G.S.R.416(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:-

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.

[F. No. CBEC-20/06/08/2020-GST]PRAMOD KUMAR, Director

Note: The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) viden umber G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 47/2020–Central Tax, dated the 9th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 362(E), dated the 9th June, 2020.