Power of Government to extend time limit in special circumstances [Section 168A] - GST Ready Reckoner - GST

Power of Government to extend time limit in special circumstances As per Section 168A Read with Section 7 The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 states that Government may, on the recommendations of the Council, by notification, extend the time limit specified in respect of actions which cannot be completed of complied with due to force majeure. force majeure means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act. [ Section 168A(1) ] The power to issue u/s 168A shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. [ Section 168A(2) ] Important Notification Circular 56/2023 - Dated: 28-12-2023 - Central GST (CGST) - Relevant date of issuance of order u/s 73(10) of CGST Act, 2017 for the financial year 2018-19 and 2019-20 extended - Date extended exercising the powers u/s 168A 09/2023 - Dated: 31-3-2023 - Central GST (CGST) - Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified 13/2022 - Dated: 5-7-2022 - Central GST (CGST) - Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act 34/2021 - Dated: 29-8-2021 - Central GST (CGST) - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. 24/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from 15.04.2021 to 29.06.2021 till 30.06.2021 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend 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. 91/2020 - Dated: 14-12-2020 - Central GST (CGST) - Seeks to make amendment to Notification no. 35/2020-Central Tax, dated the 3rd April, 2020 - Extension of validity of e-way bills 66/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 65/2020 - Dated: 1-9-2020 - Central GST (CGST) - 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 56/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. 55/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from 20.03.2020 to 30.08.2020 till 31.08.2020. 47/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 40/2020 Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June 46/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to extend period to pass order under Section 54(7) of CGST Act. 40/2020 - Dated: 5-5-2020 - Central GST (CGST) - Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.