Extension of time limit for Furnishing GSTR-1 till 31.10.2020

Extension of time limit for Furnishing GSTR-1 for details of outward supplies till 31.10.2020
 
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OFINDIRECT TAXES AND CUSTOMS)

Notification No. 66/2020–Central Tax

New Delhi, the 21st September, 2020
 
G.S.R. 571(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, 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, namely:-
 
In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely:
 
“Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 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 stand extended upto the 31st day of October, 2020.”
 
[F.No.CBEC-20/06/08/2019-GST]
 
PRAMOD KUMAR, Director
 
Note: The principal notification No. 35/2020-Central Tax, dated the 3rdApril, 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 3rdApril, 2020 and was last amended by notification No. 65/2020 –Central Tax, dated the 1st September, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 542(E), dated the 1st September, 2020.

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