CBIC has issued Notification no. 35/2020 – Central Tax dated 3rd April, 2020 which has provided various relief to taxpayer which are as follows:
- If an E-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20-03-2020 to 15-04-2020, the validity period of such e-way bill shall be deemed to have been extended till the 30-04-2020.
- If , 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 Central Goods and Services Tax Act, 2017 (CGST Act), which falls during the period from the 20-03-2020 to the 29-06-2020, 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 30-06-2020, including –
- 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 CGST Act ; or
- 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.
- Such extension of time shall not be applicable for the compliances of the provisions of the following CGST Act -
- Chapter IV i.e. Time & Value of Supply
- sub-section (3) of section 10 i.e. Composition levy, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129 for registration purpose
- section 39, except sub-section (3), (4) and (5)
- section 68 related to inspection of goods in movement, in so far as e-way bill is concerned; and
- rules made under the provisions specified at clause (i) to (iv) above
The above mentioned notification shall come into force with effect from the 20-03-2020.