The Central Board of Indirect Taxes and Customs vide its notification dated 1st September 2020 has extended the timeline for completion or compliance of any action, by any authority or by any person notified under the Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 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 upto the 30th day of November 2020.
It includes 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 or filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record.
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