CBIC had extended and announced various due dates for GSTR 3B and other returns for different states in various notifications. You can read them HERE.
Now, CBIC has issued few other notifications to extend some other dates which are as under:
Notification 55/2020: It further extends due date for various compliances which were extended in Para (i) of notification 35/2020 and same is as under:
“This notification amend 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.).”
Thus, now all the above compliances for which due date fall till 30.08.2020 has been extended till 31.08.2020.
Notification 56/2020: It further extends the due date for order of refund which was earlier extended by notification 46/2020 and the new notification can be read as under:
CBIC has extended to due date for issue of order for refund. It has mentioned that where a notice has been issued for rejection of a refund claim in full or part and where the time limit for issuance of order falls between 20.03.2020 and 30.08.2020, same shall be extended to 15 days after the receipt of reply to notice or 31.08.2020 whichever is later.
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