Section No. 168-A - Power of Government to extend time limit in special circumstances

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
35/2020 - Central Tax 03.04.2020

It extended due date of compliance (with some exception as specified in the notification) which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 and to extend validity of e-way bills.

It also extended the validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20.03.2020) till 30.06.2020.

It also provided onetime extension for the time limit provided under section 31(7) of the CGST Act, 2017 till 31.10.2020.

It also extend due dates for compliances and action in respect of anti-profiteering measures under GST till 31.03.2021.

It also extended the time limit for making application for revocation of cancellation of registration in term of section 30(1) where a registration was cancelled under clauses (b) and (c) of section 29(2) and time limit for making an application of revocation of cancellation of Registration under section 30(1) fell during the period from 01.03.2020 to 31.08.2021 (Ref: notification No. 34/2021-Central Tax, dated 29.08.2021).

It extended the time limit specified under Section 73(10 for issuance of Order under Section 73(9) for the year 2017-18, 2018-19 and 2019-20.

40/2020-Central Tax, dated 05.05.2020
55/2020-Central Tax, dated 27.06.2020;
65/2020-Central Tax, dated 01.9.2020;
66/2020-Central Tax, dated 21.09.2020;
91/2020-Central Tax, dated 14.12.2020 (w.e.f. 01.12.2020)

34/2021-Central Tax, dated 29.08.2021
09/2023-Central Tax, dated 31.03.2023
56/2023-Central Tax, dated 28.12.2023.

46/2020 - Central Tax 09.06.2020

It extended the time limit for passing order under section 54 (7) of the CGST Act, 2017 where the time limit for passing such orders falls between 20.03.2020 to 30.08.2020. The date for issuance of order has been extended up to 15 days from the receipt of reply to the notice or the 31.08.2020 whichever is later.

Notification No.

56/2020-Central Tax, dated 27.06.2020.
14/2021 - Central Tax 01.05.2021

It extended due date of compliance (with some exception as specified in the notification) which falls during the period from "15.04.2021 to 30.05.2021" till 30.06.2021.
 
It extended the time limit for passing order under section 54 (7) of the CGST Act, 2017 where the time limit for passing such orders falls between 15.04.2021 to 29.06.2021. The date for issuance of order has been extended up to 15 days from the receipt of reply to the notice or the 30.06.2021 whichever is later.
 
It also extended the time limit for making application for revocation of cancellation of registration in term of section 30(1) where a registration was cancelled under clauses (b) and (c) of section 29(2) and time limit for making an application of revocation of cancellation of Registration under section 30(1) fell during the period from 01.03.2020 to 31.08.2021 (Ref: notification No. 34/2021-Central Tax, dated 29.08.2021).
 
It excluded the period from 1.03.2020 to 28.02.2022 for the purpose of limitation under section 73(10) for issuance of order for recovery of tax; under 73(10) for issuance of order for recovery of erroneous refund; and for filing of refund application under section 54 and 55 of CGST Act, 2017.

24/2021-Central Tax, dated 01.06.2021 (w.e.f. 30.05.2021);
34/2021-Central Tax, dated 29.08.2021
34/2021-Central Tax, dated 29.08.2021
13/2022-Central Tax, dated 05.07.2022
56/2023-Central Tax, dated 28.12.2023. 

r/w section 20 of the IGST Act, 2012 and Section 21 of UTGST Act, 2017.