02/09/2020
*Further Extension of Compliance time line to 30th November, 20 through Notification No. 65/2020: Key Points*
1) CBIC vide Notification No 65/2020 dated 01.09.2020 further extended the due date for compliances falling during the period 20.03.2020 to 29.11.2020, to 30.11.2020.
2. The notification is in continuation to the principal Notification No 35/2020 dated 03rd April, 2020 and 55/2020 dated 27.06.2020 which extended the due date to 31.08.2020.
3. Underlining point in the notification published dated 01.09.2020 is that it extends the due date for the actions or compliances *By any authority* to 30.11.2020.
4. According to the notification no. 35/2020 compliances or completions are allowed to be extended to 30th Nov 2020:-
(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 provisions of
the said Act, as mentioned below -
(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
*5. Hence it can be concluded that the notification issued dt 01.09.2020 extending the due date to 30.11.2020 does not seem to apply to General Tax payers (being not an authority), for them the due date is still 31.08.2020*
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