Seeks to amend notification no. 35-2020-ST 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 - 65/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 15th September, 2020. Notification No. 65/2020-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-85)GST-2020/S.168A(7)TH: -In exercise of the powers conferred by section 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN37)GST-2020/S.168A(1)-TH dated the 9th April, 2020, Notification No.35/2020-State Tax, namely:- In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: - 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 upto the 30th day of November, 2020. . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government