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Any relaxation in time limits under Central Excise and Service Tax matters

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..... Any relaxation in time limits under Central Excise and Service Tax matters
Query (Issue) Started By: - Rajesh Kumar Dated:- 6-5-2020 Last Reply Date:- 6-7-2020 Goods and Services Tax - GST
Got 5 Replies
GST
Dear sirs, Please inform whether there is any relaxation in the time limits in the matters of Central Excise like issuance of SCN, Order etc due to spread of Covid 19. Please info .....

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..... rm any notification for the matters of Central Excise. Thanks Reply By YAGAY andSUN: The Reply: No such Notification, Circular or Instruction by CBIC has been issued as yet. Reply By KASTURI SETHI: The Reply: Yes. I agree with M/a. Yagay And Sun, Sir. Govt.may issue such orders under Section 172 of CGST Act, if required. So far Karnataka State Govt. has issued such Order No.1/2020 dated 17.4. .....

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..... 20 (Removal of diffficulties) wherein time limit fixed has been extended giving reference of COVID 19. Reply By Spudarjunan S: The Reply: Dear Sir, As such notices are issued u/s 174 of CGST Act, you can look into the notification no. 35/2020 C.T dated 03.04.2020 u/s 168A of CGST Act which was inserted vide Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 granting powe .....

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..... r to government on recommendation of council to extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure. My opinion such notification applies to such SCN, appeal etc. and the due date has been extended till 30th June 2020, if original due date falls between 20th March 2020 to 29th June 2020 .....

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..... . Reply By GB Rao: The Reply: Dear querist, As rightly said by shri Spudarjunan, notification 35/2020-Central Tax Dt.30.04.2020 was issued in this regard. Reply By Amit Agrawal: The Reply: Please see Section 6 of THE TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020, which had extended due dates / compliance dates w.r.t. subject matters till 30.06.2020 or or such othe .....

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..... r date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf. Please also see notification dated 27.06.2020 (bearing F. No. F. No. CBEC-20/06/08/2020-GST) which has further extended dues dates / compliance dates to 30.09.2020
Discussion Forum - Knowledge Sharing .....

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