Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.

Last updated: 04 April 2020

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This notification extends the due date for GST compliance that originally fell between 20th March 2020 and 29th June 2020, pushing it to 30th June 2020. It also addresses the extension of e-way bill validity. These measures have been introduced by the Central Board of Indirect Taxes and Customs in response to the global COVID-19 pandemic, based on the recommendations of the Council.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 35/2020 – Central Tax

New Delhi, the 3rd April, 2020

G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council, hereby notifies, as under,-

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FAQ :

The compliance deadline, originally set between 20th March 2020 and 29th June 2020, has been extended to 30th June 2020.

The validity of e-way bills is also being extended.

The extension is a measure taken due to the spread of the COVID-19 pandemic across the world, including India.

This notification has been issued by the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Government of India.

The notification refers to the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, and the Union Territory Goods and Services Tax Act, 2017.