CBIC extends the due date of compliance which falls during the period from March 20, 2020 to June 29, 2020 and validity of e-way bills

Apr 06, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on April 03, 2020, has extended the due date of compliance which falls during the period from March 20, 2020 to June 29, 2020 till June 30, 2020 and extend validity of e-way bills.

In view of the spread of pandemic COVID-19 across many countries of the world including India, CBIC extends due date of various compliances, namely:

(i)      where, any time limit for completion or compliance of any action, by any authority or by any person, which falls during the period from March 20, 2020 to June 29, 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 June 30, 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 Acts; 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;

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: Time and value of supply

(b)    (i) Section 10(3) which specifies composition levy; Section 25: Procedure for registration; Section 27: Special provision relating to casual taxable person and non-resident taxable person; Section 31: Tax invoice; Section 37: Furnishing details of outward supplies; Section 47: Levy of late fee: Section 50: Interest on delayed payment of tax; Section 69: Power of arrest; Section 90: Liability of partners of firm to pay tax; Section 122: Penalty for certain offences; Section 129: Detention, seizure and release of goods and conveyances in transit.

(c)     Section 30 which specifies Furnishing of returns, except sub-section (3) furnishing of return regarding tax deducted at source, (4) furnishing of return by Input Service Distributor and (5) furnishing of return by non-resident taxable person;

(d)    Section 68 which specifies the procedure for inspection of goods in movement, 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 Central Goods and Services Tax Rules, 2017, which specifies that information to be furnished prior to commencement of movement of goods and generation of e-way bill, and its period of validity expires during the period March 20, 2020 to April 15, 2020, the validity period of such e-way bill shall be deemed to have been extended till April 30, 2020.

This notification shall come into force with effect from March 20, 2020.

[Notification No. 35/2020 – Central Tax]


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