During the 43th GST Council Meeting, the Finance Minister proposed the Relaxations in timelines for Compliance under GST Laws.
The relaxation was proposed under section 168A of the CGST Act wherein the Time limit for completion of various actions, by any authority or by any person, under the GST Act, which falls during the period from 15th April 2021 to 29th June 2021, to be extended upto 30th June 2021, subject to some exceptions.
Section 168A of the CGST Act empowers the government to extend the time limit in special circumstances on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under in respect of actions which cannot be completed or complied with due to force majeure.
Source Taxscan
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