Important Keyword: Section 168 CGST Act 2017, Section 20 IGST Act 2017, Section 21 UTGST Act 2017, Notification No. 35/2020-Central Tax, Notification No. 55/2020 – Central Tax, Notification No. 65/2020 – Central Tax, F. No. CBEC-20/06/07/2019-GST, Section 171 CGST Act 2017.
[F. No. CBEC-20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 01st September, 2020
Notification No. 65/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
Table of Contents
[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), the following proviso shall be inserted, namely: -
“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 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 November, 2020.”.
(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. 55/2020 – Central Tax, dated the 27th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 416(E), dated the 27th June, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 65/2020 – Central Tax
Q1: What is Notification No. 65/2020 – Central Tax about?
Answer:
Notification No. 65/2020 – Central Tax provides a one-time extension for completing or complying with actions under Section 171 of the CGST Act, which deals with anti-profiteering provisions.
Any compliance or action that was due between 20th March 2020 and 29th November 2020 is now extended till 30th November 2020.
Q2:What is Section 171 of the CGST Act, 2017?
Answer:
Section 171 ensures that the benefit of tax rate reduction or input tax credit (ITC) is passed on to consumers by way of commensurate price reduction.
This section empowers the National Anti-profiteering Authority (NAA) to monitor unfair pricing practices.
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Q3: Why was the extension under Notification No. 65/2020 necessary?
Answer:
The COVID-19 pandemic caused severe disruptions in business operations and government functioning.
Thus, to avoid penalizing taxpayers and to ensure fair opportunity for compliance, the government extended the time limits until 30th November 2020.
Q4: What was the original notification amended by Notification No. 65/2020?
Answer:
It amends Notification No. 35/2020 – Central Tax, dated 3rd April 2020, which initially provided extensions for various GST-related compliances during the lockdown.
Q5: What is the significance of Section 168A of the CGST Act?
Answer:
Section 168A empowers the government to extend statutory time limits for compliance in case of force majeure (unavoidable circumstances such as pandemics, natural disasters, etc.).
The 2020 pandemic qualified as such a scenario, making this provision highly relevant.
Q6: What specific actions are covered under this extension?
Answer:
This extension covers:
Completion of anti-profiteering investigations by the Director General of Anti-Profiteering (DGAP).
Issuance of orders by the National Anti-Profiteering Authority (NAA).
Any related compliance or action under Section 171 during the covered period.
Q7: What is the new extended deadline for Section 171 compliance?
Answer:
Any compliance or action falling between 20th March 2020 and 29th November 2020 can now be completed up to 30th November 2020.
Q8: How does this benefit taxpayers and businesses?
Answer:
✅ Provides more time to respond to NAA notices.
✅ Avoids penalties due to pandemic-related delays.
✅ Ensures fair hearings and documentation submission.
✅ Reduces litigation pressure for ongoing investigations.
Q9: Does this notification apply only to anti-profiteering cases?
Answer:
Yes. This notification specifically relates to Section 171, which deals with anti-profiteering.
However, it indirectly benefits all registered taxpayers under investigation or compliance scrutiny.
Q10: How does anti-profiteering impact small and medium businesses?
Answer:
Under Section 171, businesses must pass on benefits of tax cuts or ITC reductions to customers.
Failure to comply can lead to:
Penalties,
Cancellation of GST registration, or
Refund orders.
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Q11: What if the compliance was already due before 20th March 2020?
Answer:
This extension applies only to compliances that were due between 20th March 2020 and 29th November 2020.
Anything prior to that period remains unaffected.
Q12: What is the legal justification for extending compliance time limits?
Answer:
The government invoked Section 168A of the CGST Act, which authorizes extensions during extraordinary circumstances, ensuring fairness and administrative flexibility.
Q13: How does this impact ongoing anti-profiteering cases before NAA?
Answer:
All proceedings pending before the NAA or DGAP during the specified period could continue without default, as the compliance time limit was officially extended till 30th November 2020.
Q14: Who signed and authorized this notification?
Answer:
The notification was issued by Shri Pramod Kumar, Director, CBIC, under File No. CBEC-20/06/07/2019-GST.
Q15: How can taxpayers ensure compliance before the new deadline?
Answer:
Review pending NAA or DGAP communications.
Ensure documentation and replies are filed within the new time frame.
Keep proper records of rate changes and ITC pass-throughs.
Consult professionals for GST compliance support.
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🏁 Conclusion
Notification No. 65/2020 – Central Tax serves as a vital relief measure for both taxpayers and the government during the COVID-19 pandemic.
By extending the compliance deadline under Section 171 till 30th November 2020, it ensures procedural fairness and operational ease for ongoing anti-profiteering cases.
💡 Stay compliant and avoid penalties!
Ensure timely submission of documents and returns with Finodha GST Return Filing Services or seek help from Finodha GST Compliance Experts.
Download PDF: Notification No. 65/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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