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TMI BlogSeeks 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... t May, 2021 G.S.R. 310(E).- In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, then, the time limit for completion of such action, shall be extended upto the 4 [ 15th day of July, 2021 ] ; (ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 24/2021 Central Tax dated 01-06-2021 w.e.f. 30-05-2021 before it was read as 30th day of May, 2021 2. Substituted vide NOTIFICATION NO. 24/2021 Central Tax dated 01-06-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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