Extension of dates for various provisions under Goods & Services Tax Act 2017



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The Bombay Chartered Accountants' Society has formally requested the Finance Minister to extend deadlines for various provisions under the Goods & Services Tax Act 2017. This appeal is in response to the ongoing COVID-19 pandemic, which has led to lockdowns, travel restrictions, and limited business operations. The society highlights that many time-limits set to expire in September 2020 require an extension to accommodate the difficult circumstances faced by businesses.

The Bombay Chartered Accountants' Society has made a request to the Finance Minister with regard to the extension of dates for various provisions made under the GST Act. This has been done in lieu of the COVID-19 pandemic and the appeal has been made for the extension of time-limits that get expired in the month of September 2020. Read the official Representation Letter below:

Date: September 24, 2020

To,

The Hon’ble Finance Minister & Chairperson, GST Council
North Block, New Delhi
Sub: Extension of dates for various provisions under Goods & Services Tax Act 2017

Respected Madam

As you are aware, the whole country is currently fighting with the COVID-19 epidemic and the resultant lockdown since March 2020. We appreciate that immediately after the announcement of the lockdown, the Central Government, in consultation with various State Governments, proactively granted relaxation in due dates of various compliances under the GST regime, including the extension of time limit to file GSTR 3B, waiver or reduction in interest rates, extending time limits for filing of appeals. refunds etc. We express our sincere gratitude for this positive step.

But you will appreciate that even today, various parts of the country are still under lockdown / are in the process of unlocking. The situation is grim as the country continues to report a “record” surge in positive cases on daily basis. In such circumstances, while the State Governments has announced various phases of lockdown, citizens are responding cautiously. Many are under self-imposed or compulsory quarantine and working from home to the extent possible with its’ own sets of limitations. Further, in most of the States, severe restrictions are imposed on the traveling as the essential public transport like Railway and Metro are still not operational/ are available only to valid pass holders/ employees providing essential services and Central/State Government employees. As a result, the businesses are not working routinely and with limited manpower and infrastructure.

In this background, we are making this representation before you requesting the extension of time-limits specified in various sections that get expires in the month of September 2020. We draw your attention to the Exhibit to this letter where we have explained in detail the need for the said extension.

To read the complete official representation of the letter, find the enclosed file

FAQ :

The Bombay Chartered Accountants' Society has made the request.

The request was made to the Finance Minister and Chairperson of the GST Council.

The request is due to the ongoing COVID-19 pandemic and its impact on businesses, including lockdowns and travel restrictions.

The appeal is for the extension of time-limits that expire in the month of September 2020.

The government had previously granted relaxations, including extensions for filing GSTR 3B, waivers or reductions in interest rates, and extensions for filing appeals and refunds.




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