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 20/03/2020 to 30/08/2020 to 31/08/2020

(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 20^th day of Mar, 2020 to [1][30th day of August, 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 upto [2][31st day of August, 2020], 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 time limit extended for following action

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 20/03/2020 to 30/03/2021 to 31/03/2021

[3][Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified u/s 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the [4][30th day of March, 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 [5][31s day of March, 2021].]

Time limit extended for issue of invoice of supply on sales on approval basis

[6][Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified u/s 31(7) of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 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 stand extended upto the 31st day of October, 2020.]

Validity period extended for e-way bill

(ii) where an e-way bill has been generated u/r 138 and its period of validity expires during 20/03/2020 to 15/04/2020, the validity period of such e-way bill shall be deemed to have been extended till 30/04/2020.

[7][Provided that where an e-way bill has been generated u/r 138 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020.]