The following 2 notifications were issued this week:

Notfn. No. Subject Effective from (the earliest date…)
64/2020 – CT Extension of due date for filing FORM GSTR – 4 for FY 2019-20 31 August 2020
65/2020 – CT Extension of due date of compliance u/s 171 of the CGSTA, 2017 which falls during the period from 20 March – 29 November 2020 till 30 November 2020 01 September 2020

Notfn. No. 64/2020 – CT

The CG has further amended the erstwhile issued Notfn. No. 21/2019 – CT, thereby extending the due date of filing FORM GSTR – 4 for the FY 2019-20 till 31 October, 2020.


Notfn. No. 65/2020 – CT

After Notfn. No. 55/2020 – CT, the CG has further issued this notification to amend the provisions of Notfn. No. 35/2020 – CT. Vide this notification, the CG has inserted a provision in Notfn. No. 35/2020 – CT, this time not for the convenience of the taxpayer, but for the convenience of the Anti-profiteering Authority amidst the nation-wide partial lockdown situation. According to this proviso, where any time limit for completion/ compliance of any action by the said Authority has been specified/ prescribed/ notified u/s 171 of the CGSTA, 2017, which falls during the period between 20 March – 29 November, 2020, and where completion/ compliance of such action has not been made within such time, then the said time limit shall be extended upto the 30 November, 2020.

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Author Of this post: CA Sumit Jalan

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