Important Keyword: Notification No. 55/2020 – Central Tax, GST compliance due date extension, Section 168A CGST Act, Notification 35/2020 amendment, CBIC June 2020 notification, GST relief India, GST due date August 2020, COVID-19 GST extension, GST appeal deadline extension, Finodha GST compliance.
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[F. No. CBEC-20/06/08/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 27th June, 2020
Notification No. 55/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
[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), 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),--
- 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.
(Pramod Kumar)
Director,
Government of India
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) vide number 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.
📚 Frequently Asked Questions (FAQs): Notification No. 55/2020 – Central Tax
Q1: What is Notification No. 55/2020 – Central Tax about?
Answer:
Notification No. 55/2020 – Central Tax extends the time limit for GST-related compliances that were due between 20th March 2020 and 30th August 2020 till 31st August 2020, providing relief to taxpayers affected by the pandemic.
Q2: Under which section was this notification issued?
Answer:
This notification was issued under Section 168A of the CGST Act, 2017, which empowers the government to extend time limits for various GST actions in case of a force majeure event like the COVID-19 pandemic.
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Q3: What does this extension cover?
Answer:
The extension covers time limits for:
Filing of appeals, replies, or applications,
Furnishing of statements,
Filing refund claims,
Issue of notices or orders, and
Any other compliance or proceedings under the CGST Act or related laws.
Q4: What period of compliance is extended by this notification?
Answer:
All compliances falling between 20th March 2020 and 30th August 2020 have been extended till 31st August 2020.
Q5: Which earlier notification does this amend?
Answer:
This notification amends Notification No. 35/2020 – Central Tax, which originally provided extensions till 30th June 2020. The current notification substitutes these dates with 30th and 31st August 2020, giving taxpayers two additional months.
Q6: Why did the government issue this extension?
Answer:
Due to the COVID-19 pandemic, taxpayers and tax officers faced operational challenges in meeting statutory deadlines.
To ensure fairness and continuity, the government extended all pending compliance deadlines till 31st August 2020 under Section 168A.
Q7: What is Section 168A of the CGST Act, 2017?
Answer:
Section 168A empowers the Central Government, based on GST Council recommendations, to extend due dates for various actions like return filing, refund orders, or appeal submissions during disasters or exceptional circumstances.
Q8: What are examples of compliances extended under this notification?
Answer:
Some examples include:
Filing appeals to Appellate Authority under Section 107,
Filing refund applications under Section 54,
Replying to show cause notices,
Issue of orders or notices by tax authorities, and
Filing any form or return other than those separately notified.
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Q9: Does this extension apply to GST return filing deadlines?
Answer:
This notification covers general compliance deadlines, not specific return filings like GSTR-3B or GSTR-1.
Return filing extensions were notified separately through other CBIC notifications.
Q10: What are the previous deadlines replaced by this notification?
Answer:
It replaces:
“29th June 2020” with “30th August 2020”
“30th June 2020” with “31st August 2020”
These changes officially push all due dates up to the end of August 2020.
Q11: Who benefits from this notification?
Answer:
All registered taxpayers, GST practitioners, businesses, and tax officers benefit — particularly those unable to meet deadlines due to lockdowns or staff shortages.
Q12: What is the connection between this notification and Notification No. 47/2020 – Central Tax?
Answer:
Notification No. 47/2020 was the previous amendment to Notification 35/2020.
Notification No. 55/2020 is the latest amendment, further extending the deadlines to 31st August 2020.
Q13: Is this extension applicable to refund orders or appeals under GST?
Answer:
Yes ✅, refund orders under Section 54, appeals under Section 107, and other statutory deadlines covered by Notification 35/2020 are all extended.
Q14: How does this affect taxpayers practically?
Answer:
Taxpayers got additional time to:
File pending documents,
Reply to departmental notices,
File appeals and refund applications,
without facing penalties or lapses in rights due to missed deadlines.
💡 Example:
A taxpayer who received a notice for reply on 25th March 2020 could now reply by 31st August 2020 without penalty.
Q15: Who issued and signed Notification No. 55/2020 – Central Tax?
Answer:
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC) and signed by Shri Pramod Kumar, Director, Government of India, under File No. CBEC-20/06/08/2020-GST.
🏁 Conclusion
Notification No. 55/2020 – Central Tax is a key COVID-19 relief measure that ensures no taxpayer suffers due to missed compliance deadlines caused by the lockdown.
It extends all general GST-related compliance activities — such as replies, appeals, and refund claims — till 31st August 2020, maintaining fairness in the tax system.
💡 Tip: Avoid last-minute rush and penalties — file your GST returns and manage compliance with Finodha GST Compliance Services or consult a Finodha GST Expert.
Download PDF: Notification No. 55/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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