Circular No. ES/39/2021-22 3rd May, 2021
To: Members of the Council
Sub: CBIC extends specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act
CBIC has issued Notification No. 14/2021 – Central Tax dated 1st May, 2021 by extending specified compliances falling between 15th April, 2021 to 30th May, 2021 till 31st May, 2021 in exercise of powers under section 168A of CGST Act.
The Government, on the recommendations of the Council, hereby notifies, as under-
(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 15th April, 2021 to 30th May, 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 31st May, 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;
but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -
(a)Chapter IV of CGST Act related to time and place of supply;
(b) sub-section (3) of section 10 related to composition levy;
Sections 25 – Procedure for registration;
Section 27 – Special provisions relating to CTP & NRTP;
Section 31 – Tax Invoice;
Section 37 – Furnishing details of outward supplies;
Section 47 – Levy of late fee;
Section 50 – Interest on delayed payment of tax;
Section 69 – Power to arrest;
Section 90 – Liability of partners of firm to pay tax;
Section 122 – Penalty for certain offences;
Section 129 – Detention, seizure and release of goods and conveyance in transit;
(c) section 39, except sub-section (3), (4) and (5) related to TDS deductors, ISD and NRTPs.
(d) section 68 related to inspection of goods in movement, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above:
Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the 1st May, 2021 to 31st May, 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 15th June, 2021;
(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 subsection (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to 30th May, 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 31st May, 2021, whichever is later.
Please note that this notification shall come into force w.e.f. 15th April, 2021.
Members may kindly make a note of the above.