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
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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.
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-35-central-tax-english-2020.pdf