Notification No. 14/2021 – GST Compliance Extension Relief

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Notification No. 14/2021 – Central Tax: Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many parts of India, the Government, on the recommendations of the Council, hereby notifies, 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 said Act, which falls during the period from the 15^th day of April, 2021 to the 30^th day of May, 2021, 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 31^st day of May, 2021, including for the purposes of--

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 following provisions of the said Act, namely: -

Chapter IV;

sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

section 39, except sub-section (3), (4) and (5);

section 68, in so far as e-way bill is concerned; and

rules made under the provisions specified at clause (a) to (d) above :
Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the 1^st day of May, 2021 to the 31^st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the 15^th day of June, 2021;

(ii). in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub- section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15^th day of April, 2021 to the 30^th day of May, 2021, 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 31^st day of May, 2021, whichever is later.

2. This notification shall come into force with effect from the 15^th day of April, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 14/2021 – Central Tax

Q1: What is Notification No. 14/2021 – Central Tax about?

Answer:
Notification No. 14/2021 – Central Tax, issued on 1st May 2021, extends the time limit for certain GST compliances. Any compliance or action required between 15.04.2021 to 30.05.2021 could now be completed by 31.05.2021, providing relief to taxpayers during the pandemic period.

Q2: Which compliances are covered under this notification?

Answer:
It applies to all actions, compliances, or proceedings under:
CGST Act, 2017
IGST Act, 2017
UTGST Act, 2017
GST (Compensation to States) Act, 2017
Examples: Filing of appeals, replies, documents, intimations, and other submissions.

Q3: Why was this extension provided?

Answer:
Due to the second wave of the COVID-19 pandemic in India, taxpayers faced difficulties in meeting deadlines. To ease compliance burden, the government exercised powers under Section 168A of CGST Act to grant time extensions.

Q4: Does this extension apply to GST returns?

Answer:
No. GST return deadlines (like GSTR-3B, GSTR-1, etc.) are covered by separate notifications. Notification No. 14/2021 applies mainly to procedural compliances such as appeals, replies to notices, or submissions of applications.
👉 For GST return-related support, visit GST Return Filing.

Q5: What is Section 168A of the CGST Act?

Answer:
Section 168A empowers the Government to extend time limits for compliance under GST laws during force majeure situations like war, epidemic, or natural calamities. Notification 14/2021 is an example of its use during COVID-19.

Q6: Who benefits most from this notification?

Answer:
Taxpayers facing delays due to lockdown restrictions.
Businesses with pending appeals or submissions before GST officers.
Professionals managing multiple compliance obligations.
👉 For assistance, connect with a GST Expert.

Q7: What happens if a taxpayer still misses the extended deadline?

Answer:
If the taxpayer fails to act by 31.05.2021, normal GST provisions, including penalties and late fees, may apply. Seeking help from professionals for timely compliance is advisable.

Q8: Are there any related notifications around the same period?

Answer:
Yes. Around May 2021, multiple notifications provided relief:
Notification 12/2021 – Central Tax: Lowered interest for delayed payments.
Notification 13/2021 – Central Tax: Waived late fee for certain returns.
Notification 15/2021 – Central Tax: Made amendments to CGST Rules, 2017.

Q9: Does this extension impact ongoing litigation or departmental proceedings?

Answer:
Yes. If notices, appeals, or procedural actions were due between 15.04.2021 and 30.05.2021, the taxpayer could file them by 31.05.2021, safeguarding rights during the COVID period.