Seeks to amend Notification No. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020

Circular No. ES/328/2020-21                                                         13th September, 2020   

To: Members of the Council

Sub : Seeks to amend Notification No. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020

Dear Member,

CBIC has issued Notification No. 65/2020-Central Tax dated 01-09-2020, by making amendment in Notification No. 35/2020-CT dated 03-04-2020.

Accordingly a new a proviso to clause (i) of said Notification is inserted. The proviso is read as under:

“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 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 up to the 30th day of November, 2020.”

Members may kindly make a note of the above amendment.

Thanking you,

Yours faithfully,

 

S.BALARAJU
EXECUTIVE DIRECTOR

 
 
 
 
 

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