The Central Government has specified the end date and the extended date for completion or compliance of actions under the Customs Act, 1962, the Customs Tariffs Act, 1975 or Chapter V of the Finance Act, 1994. These dates were specified through a notification dated 30th September 2020.
It may be recalled that the Central Government enacted the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. This Act was published on 29th September 2020.
According to the present notification, 30th December 2020 shall be the last date for completion or compliance of the actions under the above-stated Acts. These actions refer to:
- completion of any proceeding or issuance of any order, notice, intimation, notification or sanction or approval, by any authority, commission, tribunal or
- filing of any appeal, reply or application or furnishing of any report, document, return or statement
Moreover, where such completion or compliance of the above-mentioned action is not made by the 30th of December 2020, then an extended date of 31st December 2020 is provided for its completion or compliance.
In other words, any compliance/ completion in respect of the actions under the specified Indirect Tax Laws, that was required to be completed by a specified period, the last date of such period is now notified to be 30th December 2020. Further, if such action could not be completed by that date, then it can now be completed till 31st December 2020.
