TMI BlogExtension of validity of e-way bills.X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Acts 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 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- (a) Chapter IV; (b) sub-section (3) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020.] 2. This notification shall come into force with effect from the 20th day of March, 2020. [F. No. CBEC-20/06/04/2020-GST] PRAMOD KUMAR, Director See Notification No. 09/2023 - Central Tax dated 31.03.2023 for extended time limit for issuance of order under sub-section (9) of section 73, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised. See N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 31st day of May, 2020.]" 3. Substituted vide Notification No. 55/2020 - Central Tax dated 27-06-2020 before it was read as "29th day of June, 2020" 4. Substituted vide Notification No. 55/2020 - Central Tax dated 27-06-2020 before it was read as "30th day of June, 2020" 5. Inserted vide NOTIFICATION NO. 65/2020-Central Tax dated 01-09-2020 6. Inserted vide NOTIFIC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|