{"id":319,"date":"2020-04-04T09:53:17","date_gmt":"2020-04-04T09:53:17","guid":{"rendered":"http:\/\/raaas.com\/blog\/?p=319"},"modified":"2024-03-12T12:12:53","modified_gmt":"2024-03-12T06:42:53","slug":"ministry-of-finance","status":"publish","type":"post","link":"https:\/\/raaas.com\/blog\/ministry-of-finance\/","title":{"rendered":"MINISTRY OF FINANCE"},"content":{"rendered":"

MINISTRY OF FINANCE<\/strong><\/p>\n

(Department of Revenue)<\/strong><\/p>\n

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)<\/strong><\/p>\n

NOTIFICATION No. 35\/2020\u2013Central Tax<\/strong><\/p>\n

New Delhi, the 3rd April, 2020<\/strong><\/p>\n

G.S.R. 235(E).-<\/strong>In exercise of the powers conferred by\u00a0section 168A\u00a0of the\u00a0Central Goods and Services Tax Act, 2017 (12 of 2017)\u00a0(hereafter in this notification referred to as the said Act), read with\u00a0section 20\u00a0of the\u00a0Integrated Goods and Services Tax Act, 2017 (13 of 2017),\u00a0and\u00a0section 21\u00a0of\u00a0Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council, hereby notifies, as under,-<\/p>\n

(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended up to the 30th day of June, 2020, including for the purposes of–<\/p>\n

(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 whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or<\/p>\n

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above;<\/p>\n

but, such extension of time shall not be applicable for the compliances of the provisions of the\u00a0said Act, as mentioned below-<\/p>\n

(a)\u00a0Chapter IV;<\/p>\n

(b)\u00a0sub-section (3) of section 10,\u00a0sections 25,\u00a027,\u00a031,\u00a037,\u00a047,\u00a050,\u00a069,\u00a090,\u00a0122,\u00a0129;<\/p>\n

(c)\u00a0section 39, except sub-section (3), (4) and (5);<\/p>\n

(d)\u00a0section 68, in so far as e-way bill is concerned; and<\/p>\n

(e) rules made under the provisions specified at clause (a) to (d) above;<\/p>\n

(ii) where an e-way bill has been generated under\u00a0rule 138\u00a0of the\u00a0Central Goods and Services Tax Rules, 2017\u00a0and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.<\/p>\n

    \n
  1. This notification shall come into force with effect from the 20th day of March, 2020.<\/li>\n<\/ol>\n

    [F. No. CBEC-20\/06\/04\/2020-GST]<\/strong><\/p>\n

    PRAMOD KUMAR, Director<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 35\/2020\u2013Central Tax New Delhi, the 3rd April, 2020 G.S.R. 235(E).-In exercise of the powers conferred by\u00a0section 168A\u00a0of the\u00a0Central Goods and Services Tax Act, 2017 (12 of 2017)\u00a0(hereafter in this notification referred to as the said Act), read with\u00a0section 20\u00a0of the\u00a0Integrated …<\/p>\n","protected":false},"author":1,"featured_media":320,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[107,106,105],"class_list":["post-319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","tag-central-board-of-indirect-taxes-and-customs","tag-department-of-revenue","tag-ministry-of-finance"],"yoast_head":"\nMINISTRY OF FINANCE - Blog | Chartered Accountant in India<\/title>\n<meta name=\"description\" content=\"MINISTRY OF FINANCE - Blog | Chartered Accountant in India\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raaas.com\/blog\/ministry-of-finance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MINISTRY OF FINANCE - Blog | Chartered Accountant in India\" \/>\n<meta property=\"og:description\" content=\"MINISTRY OF FINANCE - Blog | Chartered Accountant in India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raaas.com\/blog\/ministry-of-finance\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog | Chartered Accountant in India\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-04T09:53:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-12T06:42:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"980\" \/>\n\t<meta property=\"og:image:height\" content=\"420\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/person\\\/49f114d1660289354e70ea8fc976af54\"},\"headline\":\"MINISTRY OF FINANCE\",\"datePublished\":\"2020-04-04T09:53:17+00:00\",\"dateModified\":\"2024-03-12T06:42:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/\"},\"wordCount\":413,\"publisher\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/4cbic.jpg\",\"keywords\":[\"CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS\",\"Department of Revenue\",\"MINISTRY OF FINANCE\"],\"articleSection\":[\"Others\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/\",\"name\":\"MINISTRY OF FINANCE - Blog | Chartered Accountant in India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/4cbic.jpg\",\"datePublished\":\"2020-04-04T09:53:17+00:00\",\"dateModified\":\"2024-03-12T06:42:53+00:00\",\"description\":\"MINISTRY OF FINANCE - Blog | Chartered Accountant in India\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#primaryimage\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/4cbic.jpg\",\"contentUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/4cbic.jpg\",\"width\":980,\"height\":420,\"caption\":\"MINISTRY OF FINANCE\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/ministry-of-finance\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MINISTRY OF FINANCE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\",\"name\":\"Blog | Chartered Accountant in India\",\"description\":\"Chartered Accountant in India\",\"publisher\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/raaas.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#organization\",\"name\":\"Blog | Chartered Accountant in India\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/cropped-logo3-1.png\",\"contentUrl\":\"https:\\\/\\\/raaas.com\\\/blog\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/cropped-logo3-1.png\",\"width\":450,\"height\":120,\"caption\":\"Blog | Chartered Accountant in India\"},\"image\":{\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/raaas.com\\\/blog\\\/#\\\/schema\\\/person\\\/49f114d1660289354e70ea8fc976af54\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","description":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/raaas.com\/blog\/ministry-of-finance\/","og_locale":"en_US","og_type":"article","og_title":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","og_description":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","og_url":"https:\/\/raaas.com\/blog\/ministry-of-finance\/","og_site_name":"Blog | Chartered Accountant in India","article_published_time":"2020-04-04T09:53:17+00:00","article_modified_time":"2024-03-12T06:42:53+00:00","og_image":[{"width":980,"height":420,"url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#article","isPartOf":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/"},"author":{"name":"admin","@id":"https:\/\/raaas.com\/blog\/#\/schema\/person\/49f114d1660289354e70ea8fc976af54"},"headline":"MINISTRY OF FINANCE","datePublished":"2020-04-04T09:53:17+00:00","dateModified":"2024-03-12T06:42:53+00:00","mainEntityOfPage":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/"},"wordCount":413,"publisher":{"@id":"https:\/\/raaas.com\/blog\/#organization"},"image":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#primaryimage"},"thumbnailUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg","keywords":["CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS","Department of Revenue","MINISTRY OF FINANCE"],"articleSection":["Others"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/","url":"https:\/\/raaas.com\/blog\/ministry-of-finance\/","name":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","isPartOf":{"@id":"https:\/\/raaas.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#primaryimage"},"image":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#primaryimage"},"thumbnailUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg","datePublished":"2020-04-04T09:53:17+00:00","dateModified":"2024-03-12T06:42:53+00:00","description":"MINISTRY OF FINANCE - Blog | Chartered Accountant in India","breadcrumb":{"@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/raaas.com\/blog\/ministry-of-finance\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#primaryimage","url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg","contentUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2020\/04\/4cbic.jpg","width":980,"height":420,"caption":"MINISTRY OF FINANCE"},{"@type":"BreadcrumbList","@id":"https:\/\/raaas.com\/blog\/ministry-of-finance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/raaas.com\/blog\/"},{"@type":"ListItem","position":2,"name":"MINISTRY OF FINANCE"}]},{"@type":"WebSite","@id":"https:\/\/raaas.com\/blog\/#website","url":"https:\/\/raaas.com\/blog\/","name":"Blog | Chartered Accountant in India","description":"Chartered Accountant in India","publisher":{"@id":"https:\/\/raaas.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/raaas.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/raaas.com\/blog\/#organization","name":"Blog | Chartered Accountant in India","url":"https:\/\/raaas.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/raaas.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/cropped-logo3-1.png","contentUrl":"https:\/\/raaas.com\/blog\/wp-content\/uploads\/2019\/01\/cropped-logo3-1.png","width":450,"height":120,"caption":"Blog | Chartered Accountant in India"},"image":{"@id":"https:\/\/raaas.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/raaas.com\/blog\/#\/schema\/person\/49f114d1660289354e70ea8fc976af54","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1f53cee910d2383284dd9b8d9241f64a8098b764bf1355a3e968ae04563726c5?s=96&d=mm&r=g","caption":"admin"}}]}},"_links":{"self":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/comments?post=319"}],"version-history":[{"count":1,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/319\/revisions"}],"predecessor-version":[{"id":321,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/posts\/319\/revisions\/321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/media\/320"}],"wp:attachment":[{"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/media?parent=319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/categories?post=319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raaas.com\/blog\/wp-json\/wp\/v2\/tags?post=319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}