Important Keyword: Notification No. 91/2020 – Central Tax, anti-profiteering GST India, GST compliance extension 2021, Section 168A CGST Act, NAA extension GST, Notification 91/2020 explained, GST due date extension March 2021, GST investigation extension India, Finodha GST Compliance, GST Council December 2020 updates,
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[F.No.20/13/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 14th December, 2020
Notification No. 91/2020 – Central Tax: Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
[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 the proviso to clause (i),
- for the words, figures and letters “29th day of November, 2020”, the words, figures and letters “30th day of March, 2021” shall be substituted.
- for the words, figures and letters “30th day of November, 2020”, the words, figures and letters “31st day of March, 2021” shall be substituted
2. This notification shall be deemed to have come into force with effect from 1st day of December, 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. 65/2020 – Central Tax, dated the 1st September, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 542(E), dated the 1st September, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 91/2020 – Central Tax
Q1: What is Notification No. 91/2020 – Central Tax about?
Answer:
Notification No. 91/2020 – Central Tax extends the time limit for various compliances and actions related to anti-profiteering proceedings under GST till 31st March 2021.
It amends Notification No. 35/2020 – Central Tax to provide businesses and the National Anti-Profiteering Authority (NAA) more time to conclude investigations delayed due to the pandemic.
Q2: Which law empowers the government to issue such extensions?
Answer:
The government exercised its power under Section 168A of the CGST Act, 2017, which allows it to extend time limits for actions, filings, and compliances during force majeure events (such as the COVID-19 pandemic).
This was done in consultation with the GST Council, ensuring nationwide uniformity.
Q3: What does anti-profiteering mean under GST?
Answer:
The anti-profiteering mechanism ensures that businesses pass on the benefits of GST rate reductions or Input Tax Credit (ITC) to consumers by reducing prices.
If a business increases prices despite reduced tax rates or ITC benefits, it can face investigation under Section 171 of the CGST Act, 2017.
🧾 Example:
If GST on sanitary products drops from 18% to 12%, the manufacturer must reduce the price accordingly instead of retaining the margin as extra profit.
Q4: Which authority handles anti-profiteering cases in India?
Answer:
The National Anti-Profiteering Authority (NAA), established under Section 171(2) of the CGST Act, is responsible for:
Investigating unfair profit practices,
Ordering refunds to consumers, and
Imposing penalties for violations.
The authority functions with support from the Directorate General of Anti-Profiteering (DGAP).
Q5: Why was this extension necessary?
Answer:
Due to COVID-19 lockdowns and restricted departmental functioning, several anti-profiteering cases and compliance actions could not be completed.
Hence, the government extended deadlines to:
✅ Avoid procedural defaults,
✅ Ensure fair hearings, and
✅ Provide relief to taxpayers facing operational delays.
Q6: How does this affect businesses under investigation for profiteering?
Answer:
Businesses under NAA scrutiny get additional time to submit documents, explanations, or replies.
However, it also means ongoing investigations remain valid until 31st March 2021, rather than lapsing due to procedural time expiry.
💼 Businesses should use this extension to reconcile pricing and ITC documentation to defend their cases effectively.
Q7: What happens if businesses fail to comply with anti-profiteering rules?
Answer:
If proven guilty, businesses may face:
Reduction in prices,
Refunds to consumers (with 18% interest),
Deposit of amounts to the Consumer Welfare Fund, and
Cancellation of GST registration in severe cases.
Penalties are imposed under Section 122 and Section 171(3A) of the CGST Act.
Q8: Is this extension applicable to all states and Union Territories?
Answer:
Yes ✅.
Since the notification is issued under Section 168A of the CGST Act, read with Section 20 of the IGST Act and Section 21 of the UTGST Act, it applies uniformly across India, including Union Territories.
Q9: What was the previous notification referred to here?
Answer:
This amendment refers to Notification No. 35/2020 – Central Tax, dated 3rd April 2020, which initially extended compliance dates during the pandemic.
Subsequent extensions were issued through Notifications No. 65/2020 and 91/2020, with the latest valid till 31st March 2021.
Q10: What is the role of Section 168A of the CGST Act in this context?
Answer:
Section 168A empowers the government to extend statutory time limits for any action, filing, or compliance when faced with exceptional circumstances, such as:
Natural calamities,
Epidemics, or
Force majeure events.
Thus, this section provides the legal backbone for extending GST deadlines during the COVID-19 pandemic.
Q11: Does this extension cover only anti-profiteering actions?
Answer:
Primarily yes — this specific notification focuses on anti-profiteering cases under Section 171 of the CGST Act.
However, other notifications issued under Section 168A extended deadlines for different GST compliances (returns, appeals, refunds, etc.) during the same period.
Q12: What practical steps should businesses take after this extension?
Answer:
✔️ Review any notices or inquiries from DGAP/NAA.
✔️ Update pricing models to ensure compliance with rate changes.
✔️ Maintain documentation of all ITC benefits passed to consumers.
✔️ File all pending GST returns on time.
Need help managing anti-profiteering compliance? Finodha GST Compliance Services can assist.
Q13: How does this extension benefit consumers?
Answer:
Consumers benefit indirectly because:
Businesses get sufficient time to correct pricing discrepancies.
Ongoing investigations ensure fair market pricing.
It upholds the intent of consumer protection under GST.
Q14: What should be expected after 31st March 2021?
Answer:
Post 31st March 2021, all anti-profiteering proceedings must adhere to normal statutory timelines unless further extended by a new notification.
The NAA is expected to conclude pending investigations and transfer residual functions to the Competition Commission of India (CCI) as per future reforms.
🏁 Conclusion
Notification No. 91/2020 – Central Tax demonstrates the government’s continued effort to ensure procedural fairness during the pandemic by extending anti-profiteering compliance timelines till 31st March 2021.
This move helped taxpayers and the NAA complete pending cases smoothly without penalizing genuine delays caused by COVID-19 disruptions.
✅ Ensure all your GST filings and compliance records are accurate and up to date — Start your GST Return Filing with Finodha today.
Download PDF: Notification No. 91/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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