As we know various due dates have been already extended to 30.06.2020 due to the pandemic. To check the due date calendar for the month of June, 2020 CLICK HERE. More than 20 compliances have been mentioned.
Now CBIC has also extended a few more compliance under GST till 30.06.2020.
Vide notification 46/2020, 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 29.06.2020, same shall be extended to 15 days after the receipt of reply to notice or 30.06.2020 whichever is later.
This notification shall be deemed to have been into effect from 20.03.2020.
Notification 47/2020 states that where an E-way bill was generated as per rule 138 on or before 24.03.2020 and whose validity has expired on or after 20.03.2020, the validity of period of such e-way bill shall be deemed to have been extended to 30.06.2020.
This notification shall be deemed to have been into effect from 31.05.2020.