No extension has been granted for the time limits as specified under :
- Chapter IV of CGST Act related to time and place of supply;
- Sub-section (3) of Section 10 related to composition levy;
- Sections 25 – Procedure for registration;
- Section 27 – Special provisions relating to CTP & NRTP;
- Section 31 – Tax Invoice;
- Section 37 – Furnishing details of outward supplies;
- Section 47 – Levy of late fee;
- 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 for certain offences;
- Section 129 – Detention, seizure and release of goods and conveyance in transit;
- Section 39, except sub-section (3), (4) and (5) related to TDS deductors, ISD and NRTPs;
- Section 68 related to inspection of goods in movement, in so far as e-way bill is concerned; and
- rules made under the provisions specified above.
Also, the time limit for completion of any action by any authority or by any person as per Rule 9 of the CGST Rules related to verification and approval of registration application, falling during the period from 1st May, 2021 to 30th June, 2021 shall be extended to 15th July, 2021.
(Notification No. 24/2021 – Central Tax: Dated 01/06/2021)
