We all know that the Union Finance Minister vide a press release dated 24.03.2020 had announced several relief measures relating to statutory and regulatory compliance matters pertaining to various matters including Income Tax, GST etc. in view of COVID-19 outbreak.

Now, in order to give effect to the announcements made by the Union Finance Minister vide Press Release dated 24.03.2020, regarding several relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the Government has brought in an Ordinance on 31.03.2020 which provides for extension of various time limits under the Taxation and Benami Acts. It also provides for an extension of time limits contained in the Rules or Notification which are prescribed/ issued under these Acts. The important features and time limits which get extended by this Ordinance are mentioned in the attached document.

It is apparent that the Finance Ministry vide Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020, has not only captured its previous reliefs which were announced vide press release dated 24.03.2020, but it has also extended the timelines with regard to statutory time limits for filing appeals / refund applications under the Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 (Service Tax). 

Therefore, wherever the last date for filing of appeal / refund applications etc., under the Customs Act, 1962, Central Excise Act, 1944, Finance Act, 1994 (Service Tax) and rules made thereunder is from 20.03.2020 to 29.06. 2020, the same has been extended to 30.06.2020.

Also, an enabling section has got inserted in the CGST Act, 2017 empowering the Government to extend the due dates for various compliances inter-alia including statement of outward supplies, filing refund claims, filing appeals, etc. specified, prescribed or notified under the Act, on recommendations of the GST Council. 

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