Notification No. 55/2020
Date: June 27, 2020
Subject: Further extension of time limits for specified GST compliances under section 168A.
Description:
This notification further amends Notification No. 35/2020–Central Tax to extend various time limits prescribed under the CGST Act. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is issued under section 168A of the CGST Act, 2017 on the recommendation of the GST Council, as COVID-19 relief.