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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 3rd April, 2020
Notification No. 35/2020 – Central Tax: Seeks to Extend Due Date of Compliance Which Falls During the Period From "20.03.2020 to 29.06.2020" Till 30.06.2020 and to Extend Validity of E-Way Bills.
[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 countries of the world including 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 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, 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 provisions of the said Act, as mentioned below -
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c). section 39, except sub-section (3), (4) and (5);
(d). section 68, in so far as e-way bill is concerned; and
(e). rules made under the provisions specified at clause (a) to (d) above;
(ii). where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.
2. This notification shall come into force with effect from the 20th day of March, 2020.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 35/2020 – Central Tax
Q1: What is Notification No. 35/2020 – Central Tax about?
Answer:
It extends the time limits for GST compliances that were due between 20 March 2020 and 29 June 2020 up to 30 June 2020, and extends the validity of e-way bills expiring between 20 March and 15 April 2020 till 30 April 2020.
Q2: What is the legal authority for this notification?
Answer:
This notification is issued under Section 168A of the CGST Act, 2017, read with Section 20 of the IGST Act and Section 21 of the UTGST Act, empowering the Government to extend time limits during emergencies like the pandemic.
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Q3: Which time limits were extended by this notification?
Answer:
Any time limit for completion or compliance of any action (by taxpayers or authorities) under GST laws that was due between 20.03.2020 and 29.06.2020 was extended to 30.06.2020.
This includes:
Filing of appeals, applications, or replies
Issuing notices or orders
Submitting reports, returns, or statements
Q4: Which provisions are excluded from this extension?
Answer:
The following provisions are not covered by this extension:
1️⃣ Chapter IV (related to time and value of supply)
2️⃣ Sections 10(3), 25, 27, 31, 37, 47, 50, 69, 90, 122, 129
3️⃣ Section 39, except sub-sections (3), (4), and (5)
4️⃣ Section 68 (related to e-way bill generation)
5️⃣ Rules under the above provisions
Q5: What is the benefit for taxpayers?
Answer:
✅ Relief from late filing penalties
✅ Avoidance of interest for delay
✅ No lapse of filing rights due to lockdown
✅ Simplified compliance timeline
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Q6: What about the validity of e-way bills?
Answer:
E-way bills generated under Rule 138 of the CGST Rules, 2017, whose validity expired between 20 March 2020 and 15 April 2020, were automatically extended till 30 April 2020.
This provided logistic relief for goods stuck in transit due to the lockdown.
Q7: What is the purpose of extending e-way bill validity?
Answer:
Due to nationwide movement restrictions, many goods in transit could not reach destinations on time.
The extension ensured that:
🚛 Transporters were not penalized for expired e-way bills
📦 Businesses avoided unnecessary compliance fines
🕒 Logistics chains continued smoothly after reopening
📘 Need assistance in managing e-way bills and logistics compliance? Visit Finodha GST Compliance Services.
Q8: How does this extension impact tax authorities?
Answer:
Authorities were given extended time to issue notices, approvals, orders, and sanctions, ensuring procedural fairness during the COVID disruption.
Q9: What is Section 168A of the CGST Act, 2017?
Answer:
Inserted by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, Section 168A empowers the government to extend statutory deadlines during pandemics, natural disasters, or force majeure situations.
Q10: Is this extension applicable to GSTR-3B filing?
Answer:
No. GSTR-3B filing timelines are governed by separate notifications such as Notification Nos. 31/2020 and 36/2020 – Central Tax, which specifically handle GST return due dates.
Q11: What about refund applications and appeals?
Answer:
Refund claims, appeal filings, and other submissions due between 20 March and 29 June 2020 could be made by 30 June 2020, without penalty or late fee.
Q12: Does this cover GST registration applications or cancellations?
Answer:
Yes ✅, any compliance or procedural requirement such as registration, amendment, or cancellation due during the covered period could be completed up to 30 June 2020.
For business registration support, visit Finodha Online GST Registration.
Q13: How does this help small and medium businesses (SMEs)?
Answer:
Small taxpayers faced severe operational challenges during the lockdown. This extension helped them:
✅ Avoid penalties due to delays
✅ Get additional time to manage accounts remotely
✅ Maintain business continuity with fewer compliance risks
Register your MSME easily with Finodha MSME / Udyam Registration.
Q14: Does this extension affect composition taxpayers?
Answer:
Yes. Composition taxpayers were also allowed additional time to file relevant returns and statements for the period within 20.03.2020–29.06.2020.
Q15: What is the effective date of implementation?
Answer:
The notification is effective retrospectively from 20 March 2020, meaning all relevant compliance deadlines during this period were automatically covered.
🏁 Conclusion
Notification No. 35/2020 – Central Tax was one of the most impactful relief measures during the pandemic. By extending GST compliance deadlines and e-way bill validity, the government ensured smooth transition for taxpayers and logistics operators amidst lockdown disruptions.
💡 Pro Tip:
Stay ahead of deadlines and avoid late fees by managing all your GST filings with Finodha GST Return Filing and Finodha GST Compliance Experts.
Download PDF: Notification No. 35/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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