Seeks to extend 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 bills which expires during the period 20th day of March, 2020 to 15th day of April, 2020, till 30th day of April, 2020 - 431-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 431-F.T. Dated, Howrah, the 31st day of March, 2021 ( Corresponding Central Notification No. 35/2020-Central Tax ) In exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter in this notification referred to as the said Act) in view of the spread of pandemic COVID-19 across many countries of the world including India, the Governor, on the recommendations of the Council, is pleased hereby to notify, 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 the 20th day of March, 2020 to the 29th day of 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 day of June, 2020, 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 Act 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 Act stated above; but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below (a) Chapter IV; (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-sections (3), (4) and (5); (d) section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above; (ii) where an e-way bill has been generated under rule 138 of the West Bengal Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. 2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Secretary to the Government of West Bengal