Notification regarding extension of time limit for completion or compliance under Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat
View PdfNotification regarding extension of time limit for completion or compliance under Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat
- This notification has come to effect from 15.04.2021.
- In Gujarat Goods and Services Tax Act, the time limit for completion compliance for the period falls during 15th day of April,201 to 30th day of May, 2021 where completion or compliance are not made within such time for such action, timeline extended upto 31st day of May, 2021.
- In Rule of 9 of the Gujarat Goods and Services Tax Rules, 2017, the completion of compliance of any action, falls during the period from the 1st day of May, 2021 to 31st day of May,2021 and where completion of such action not made with such time the time line shall be extended upto 15th day of June, 2021.
- In case where notice has been issued for rejection of refund claim, in full or in part and 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 the 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.
