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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 14/2021 – Central Tax
New Delhi, the 1st May, 2021
G.S.R.....(E).– In exercise of the powers
conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), read with
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and
section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in
view of the spread of pandemic COVID-19 across many
parts of India, the
Government, on the recommendations of the Council, hereby notifies, as under,-
(i) where, any time limit for completion or compliance of any action, by any
authority or by any person, has been specified in, or
prescribed or notified under the said Act,which falls during the period from
the 15th day of April, 2021 to the 30th day of May,2021, 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 upto the 31st day of May, 2021, including for the purposes of--
(a)
completion of any proceeding or passing of any order or issuance of any
notice, intimation, notification, sanction or approval or such other action, by
whatever name called, by any authority, commission or tribunal, by whatever
name called, under the provisions of the Acts stated above; or
(b) filing of
any appeal, reply or application or furnishing of any report, document,
return, statement or such other record, by whatever name called,under the
provisions of the Acts stated above;
but, such extension of time shall not
be applicable for the compliances of the following provisions of the said
Act, namely: -
(a) Chapter IV;
(b) sub-section (3) of section 10, sections
25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section
(3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above :
Provided that where, any time limit for completion of any action, by any
authority or by any person, specified in, or prescribed or notified under
rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the
period from the 1st day of May, 2021 to the 31st day of May, 2021, and where
completion of such action has not been made within such time, then, the time
limit for completion of such action, shall be
extended upto the 15th day of
June, 2021;
(ii) in cases where a notice has been issued for rejection of
refund claim, in full or in part and where the time limit for issuance of
order in terms of the provisions of subsection (5), read with sub-section (7) of
section 54 of the said Act falls during the period from the 15th day of
April, 2021 to the 30th day of May, 2021, in such cases the time limit for
issuance of the said order shall be extended to fifteen days after the
receipt of reply to the notice from the registered person or the 31st day of
May, 2021, whichever is later.
2. This notification shall come into force
with effect from the 15th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev
Ranjan)
Under Secretary to the Government of India
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