Circular No.ES/16/2020-21 4th April, 2020
To: Members of the Council
Sub.: CBIC extends due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bill
We would like to inform you that CBIC has issued Notification No. 35/2020- Central Tax dated 3rd April, 2020 extending the due date of compliance which falls during the period from "20th March, 2020 to 29th June, 2020" till 30th June, 2020 and to extend validity of e-way bills.
In view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council, hereby notifies, as under,-
If time limit for completion of any action has been notified during the period from 20th March, 2020 to 29th June, 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 the 30th June, 2020, including for the purposes of--
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
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 provisions of the said Act, as mentioned below -
sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
section 39, except sub-section (3), (4) and (5);
section 68, in so far as e-way bill is concerned; and
rules made under the provisions specified at clause (a) to (d) above;
Where an e-way bill has been generated under Rule 138 of CGST Rules, 2017 and its period of validity expires during the period 20th March, 2020 to 15th April, 2020, the validity period of such e-way bill shall be deemed to have been extended till 30th April, 2020.
This notification shall come into force w.e.f. 20th March, 2020.
Members may kindly make a note of the above.