Extended GST Compliance Due Date Via CT Notification 91/2020

From 20 March 2020 to 29 November 2020 Central Board of Indirect Taxes and Customs (CBIC) has prolonged the last date of GST compliance View the due dates of GST return filing forms of GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9, GSTR 9C, etc. The dates are according to the Indian Govt announcement till 31 March 2021.

On 1st September 2020, the notification sought to change the notification no 65/2020 Central Tax Check out the latest 2019 GST notification on tax and rate in PDF formats such as Central, Integrated, Union Territory in English and Hindi language, “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 is stated under section 171 of the CGST Act, 2017, that any deduction in the tax rates on the goods and service supplier of the input tax credit will be delivered to the applicant by the method of the corresponding decline in rates.

In the notification, in the first paragraph, in the proviso to clause (i), for the words, figures, and letters “29th day of November 2020”, the words, figures and letters “30th day of March 2021” shall be substituted and for the words, figures and letters “30th day of November 2020”, the words, figures, and letters “31st day of March 2021” shall be substituted.

From 1st Dec 2020, the notification will be incorporated to get considered.

Recently the government has admitted that the covid pandemic has forced the agencies to extend the due dates for an indefinite time and therefore it cannot be assured that these due dates will not be extended furthermore.

Also, it is to be seen that multiple GST compliance Check out the compliance calendar of Income-tax and GST for September 2020 with brief details. Also, we attached the latest notification of Income-tax and GST requires further amendments in the laws which create a prolonged delay in the resolution of any issue

Read Official Notification No. 91/2020 by GST Officials