Extension of dates for various provisions under Goods & Services Tax Act 2017

Last updated: 25 September 2020


The Bombay Chartered Accountants' Society has made a request to the Finance Minister with regard to the extension of dates for various provisions made under the GST Act. This has been done in lieu of the COVID-19 pandemic and the appeal has been made for the extension of time-limits that get expired in the month of September 2020. Read the official Representation Letter below:

Date: September 24, 2020

To,

The Hon’ble Finance Minister & Chairperson, GST Council
North Block, New Delhi
Sub: Extension of dates for various provisions under Goods & Services Tax Act 2017

Respected Madam

As you are aware, the whole country is currently fighting with the COVID-19 epidemic and the resultant lockdown since March 2020. We appreciate that immediately after the announcement of the lockdown, the Central Government, in consultation with various State Governments, proactively granted relaxation in due dates of various compliances under the GST regime, including the extension of time limit to file GSTR 3B, waiver or reduction in interest rates, extending time limits for filing of appeals. refunds etc. We express our sincere gratitude for this positive step.

But you will appreciate that even today, various parts of the country are still under lockdown / are in the process of unlocking. The situation is grim as the country continues to report a “record” surge in positive cases on daily basis. In such circumstances, while the State Governments has announced various phases of lockdown, citizens are responding cautiously. Many are under self-imposed or compulsory quarantine and working from home to the extent possible with its’ own sets of limitations. Further, in most of the States, severe restrictions are imposed on the traveling as the essential public transport like Railway and Metro are still not operational/ are available only to valid pass holders/ employees providing essential services and Central/State Government employees. As a result, the businesses are not working routinely and with limited manpower and infrastructure.

In this background, we are making this representation before you requesting the extension of time-limits specified in various sections that get expires in the month of September 2020. We draw your attention to the Exhibit to this letter where we have explained in detail the need for the said extension.

To read the complete official representation of the letter, find the enclosed file




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.



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