Notification regarding extension of specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 under Section 168A of APGST Act, 2017 (dated – 15.07.2021) – Govt. of Andhra Pradesh
View PdfNotification regarding extension of specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 under Section 168A of APGST Act, 2017 (dated – 15.07.2021) – Govt. of Andhra Pradesh
- Where any time limit for completion or compliance of any action, by any authority or by any persons, has been specified in, or prescribed or notified under the said Act, which falls during the period the period from the 15th day of April, 2021 to the 30th of May, 2021 and where completion or compliance of completion or compliance of such action, shall extended up to the 31st day May, 2021, including for the purpose of:
- Completion of any proceeding or passing of any order or issuance of the any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or stated above; or
- Fling 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:
- Chapter -IV;
- Sub-section(3) of section 10, section 25,27,31,37,47,50,69,90,122,129;
- Section 39, except sub-section (3), (4) and (5);
- Section 68, in so far as e-way bill is concerned; and
- 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 rule9 of the Andhra Pradesh Goods and Services Tax Rules, 2017 falls during the period from, the 1st day of May, 2021 to 31st day of May, 2021, and where completion of such action has not been made within such time, then time limit for completion of such action, shall be extended up to 15th day of June, 2021;
- In cases where a notice has been issued for rejection of refund claim, in full or in part of where the time limit for issuance of order in terms of the provisions of sub -section (5), read with sub-section(7) of section 54 of the said Act falls during the period from 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.
- This notification has come into effect from 15th day of April, 2021.
