Due to the outbreak of Novel Corona Virus (COVID-19) across many countries of the world, including India and challenges faced by tax payers in meeting compliance requirements under various provisions of the CGST Act, the Government had inter-alia issued Notification No. 35/2020-CT dated 03-04-2020 issued under Section 168A of the CGST Act,2017 for extending due date of compliance which falls during the period from 20-03-2020 to 29-06-2020 to 30-06-2020. However said notification states that the above extended time limit shall not be applicable in respect of certain provisions of CGST Act.
Subsequently vide notification No. 55/2020-Central Tax dated 27-06-2020, the above Notification was amended and further relief was provided to the tax payers as well as tax authorities, by further extending the compliance window for compliances due for the period 20.03.2020 to 29.08.2020 to 31.08.2020 which has now lapsed.
In this regard another amendment has been made in Notification No. 35/2020-CT dated 03-04-2020 vide Notification No. 65/2020-Central Tax dated 01-09-2020, by inserting a proviso to clause (i) of said Notification. The proviso reads as under:
“Provided that where, any time limit for completion or compliance of any action, by any authority,
has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 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 up to the 30th day of November, 2020.”
It may be noted here that Section 171 of the CGST Act, 2017 deals with the Anti-profiteering measure accordingly the authority to which the above proviso is referring to is the Anti profiteering Authority. With insertion of above proviso said Authority get further breather of three months to complete any action or comply with any action as now any such action falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020 can be completed by the anti profiteering authority by 30-11-2020.
Thus it can be said neither the tax payer nor the jurisdictional GST officers get any relief out of the latest GST Notification No 65/2020- CT issued today and the relief is restricted only to the Anti Profiteering Authority.
For ready reference of the readers the Notification No. 65/2020- Central Tax dated 01.09.2020 is given below:
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