In exercise of the powers conferred by section 168A read with section 20 of the IGSTA, 2017 and section 21 of UTGSTA, 2017, in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government notifies, as under,-

Time limit extended for following action, by any authority or by any person which falls during 15/04/2021 to 29/06/2021 to 30/06/2021

(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 15th day of April, 2021 to the [1][29th day of June, 2021], 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 upto the [2][30th day of June, 2021], including for the purposes of--

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) 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;

However, No Date extended for following

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; [Registration]

(b) section 10(3), 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;

Time limit extended for action by any authority notified u/s 171 which falls during 01/05/2021 to 30/06/2021 to 15/07/2021

Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified u/r 9 of the CGST Rules, falls during the period from the 1st day of May, 2021 to the [3][30th day of June, 2021], and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the [4][15th day of July, 2021]

Validity period extended for e-way bill

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with section 54(7) of the said Act falls during the period from the 15th day of April, 2021 to the [5][29th day of June, 2021], in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the [6][30th day of June, 2021], whichever is later.