Section 168A of the Central Goods and Services Tax Act, 2017 : Amendment in the notification of the Government of India MINISTRY OF FINANCE...
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 1st September, 2020
No. 65/2020–Central Tax
In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: -
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.‖.
Note : The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 55/2020–Central Tax, dated the 27th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 416(E), dated the 27th June, 2020.