Government Extends GST Compliance Deadlines Amidst Pandemic
Authority Action Timeframe Extension:
Time limits for completion or compliance of actions under the GST Act extended.
Applies to proceedings, orders, notices, filings, appeals, and more from April 15, 2021, to May 30, 2021.
Exclusions from Extension:
Certain provisions excluded from the extension, including Chapter IV, specified sections, and rules.
Rule 9 Extension Provision:
For actions falling between May 1, 2021, and May 31, 2021, under Rule 9 of Central Goods and Services Tax Rules, 2017, the extension is up to June 15, 2021.
Refund Claim Notice Extension:
Notice for rejection of refund claims extended.
The timeframe for order issuance under section 54 extended until 15 days after the reply receipt or May 31, 2021, whichever is later.
Legal Framework:
Amendments made under section 168A of the GST Act, considering the challenges posed by the COVID-19 pandemic.
Effective Date:
The notification is effective from April 15, 2021.
Government adapts to pandemic challenges, providing relief by extending GST compliance timelines, ensuring businesses can navigate these unprecedented times with flexibility.