the limit of for completion or compliance of action by any authority falling within in the period of 15.04.21 to 30.05.21 extended due tp Covid

GOVERNMENT OF ARUNACHAL PRADESH DEPAI{TMENT OF TAX, EXCISE & NARCOTICS \otillcation No. 1,1/2021 Srare l'ax No. GST/23/201 7/Vol-ll Datecl ltanagar the. l.' may 2021 In exercise of the powers conl'e.red by section l 68A ol the Arunachal praclesl.r Goods and Services Tax Act. 2017 (07 of 201 7) (herealter in this notification referred ro as the said Act). read with section 20 of the Integrated Goods and Services Tax Act' 2017 (13 ol 2017). and section 2l of Union Territory Goods and Services Tax Act.2017 (14 ol 2017). in view of the spread olpandemic COVID-19 across many pa.ts of' lndia. the Go'ernnrent. on tlre recommendations ol the Council. hereby notifies, as under.- (i) 'vhere. anv time Iimit tbr cornpletio. or compliance ol any action, by any authority or b' an' person. has becn specilied in. o' prescribcd or notified under the said Act. which falls during thc period fiom the l5th day olApLil.202l to rhe jOllt day of May. 202 l. and where completion or conrpliance ol such action has not been rnade within such time. then, the time limit for completion or compliance of such action. shall be extcnded rrpto the 3 I 't clay ol Ma1." 2021 . inclr-rding for the purposes ot'-- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by r.vhatever name called. by any authority. commission or tribunal, by whatever name called. under the provisions of the Acts stated above: or (b) filing of an1, appeal. r.eplv or application or lurnishing ol any reporl. document. return- statentent or such other record. by wlratever nante called- r-rndcr the provisions of the Acts stated above: but. such extension oitime shall not be applicable for the compliances ofthe fbllowing provisions olthc said Act' naniely: - (c) section 39, exccpt sr.tb-sectiou (3). (1) and (5)l (d) section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above : Provided that where, any time lirnit lbr completion of any action' by any authority or by any persotr, specitied in, or prescribed or notitled under rule 9 of the Central Goods and Services Tax Rules, 201 7, falls during the period from the l st day of May' 2021 to the 31tt day of May, 2021 , a'd rvhere completion of such action has not bee.r n.rade within such time. then. tlle time Iimit tbr completion of srrch action. shall be exterlded upto the I 5th clay of June. 2021 : (iii)in cases where a notice has been issued fbr rejection ol refund claim' in lull or in part aud where the time limit for issuance of order in terms of the provisions of sub- period from the 15tlt day of April, 2021 to the 30th duy of May' 2021' in such cases the time Iimit for issuance ofthe said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 3 I tt day ol May' 2021 ' whichever is later. th This notillcation shall come into lbrce u'ith ellect liom the l5 da"v ol April. sd/- (Kanki Darang) Comntissioner State Tar Merno No. GSTl23l2olTlvol-tl I(l r- Dated Itanagar the' l" May 2021 Copy to: - j.hn"Secretary (Law & Judicial), Govt. of Arunachal pradesh, Iranagar for information please. 2. The Director (Printing)' Govt. ofArunachal Pradesh with a request to print 200 copies in the Extra OrdinarY Gazette. 3. OIfice Copy @1-<s (Kanki Darang)