In the streak of extension of due dates amid the current situation GST department has again issued notification no. 65/2020 extending due date for issue of notice, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th November 2020 is further extended to 30 November 2020.
The above notification seeks to amend notification 35/2020 which talks about:
Amending due date for all the compliance which are due between 20.03.2020 to 29.06.2020 till 30.06.2020 except: [ Chapter IV (value of supply), section 10(3) (Composition levy), section 25 (process of registration), section 27 (Special provisions relating to casual taxable person and non-resident taxable person.), section 31 (tax invoice), section 37 (furnishing details of outward supply), section 47 (levy of late fees), section 50 (interest on delayed payment of tax), section 69 (power to arrest), section 90 (liability of partners of firm to pay tax), section 122 (penalty of certain offences) and section 129 (Detention, seizure and release of goods and conveyances in transit.).
Where 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 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.
And notification no. 55/2020 which further extended the above due date to 31.08.2020.
Now vide notification 65/2020 same has been further extended to 30.11.2020.