This notification, G.S.R. 601(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on September 30, 2020, specifies the end dates for extensions of time limits under various taxation and customs laws. In exercise of the powers conferred by section 6 of The Taxation and Other Laws Relaxation and Amendment of Certain Provisions Act, 2020 (No. 38 of 2020), the Central Government specifies that the end date of the period during which the time limit falls for completion or compliance of action under clause (a) or (b) of the said section for the Central Excise Act, 1944, the Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975, and Chapter V of the Finance Act, 1994, is December 30, 2020. The end date to which the time limit for completion or compliance of such action shall stand extended is December 31, 2020. The notification was issued under F. No. 45061/2020-Cus.IV(Part1) and signed by Kevin Boban, Under Secretary.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The ministry responsible for financial matters of the government.
Department of Revenue: A department under the Ministry of Finance.
The Taxation and Other Laws Relaxation and amendment of Certain Provisions Act, 2020: A law enacted in 2020.
Central Excise Act, 1944: A law related to central excise duties.
Customs Act, 1962: A law related to customs duties.
Customs Tariff Act, 1975: A law related to customs tariffs.
Finance Act, 1994: A law related to finance.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30092020-222154
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 491] नई दिल्ली, बुधिार, जसतम्ब र 30, 2020/आजि न 8, 1942
No. 491] NEW DELHI, WEDNESDAY, SEPTEMBER 30, 2020/ASVINA 8, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमािल्ु क बोड)ड
अजधसचू ना
नई दिल्ली, 30 जसतम्बर, 2020
सा.का.जन. 601(अ).—केन्द्रीय सरकार, कराधान और अन्द्य जिजध (कजतपय उपबंधों म ें छूट और संिोधन)
अजधजनयम, 2020 (2020 का नंबर 38) की धारा 6 द्वारा प्रित्त िजियों का प्रयोग करते हुए, यह जिजनर्िष्टड करती ह ैदक,-
(i) 30 दिसम्बर, 2020 उस अिजध की अंजतम तारीख होगी, जिसके िौरान केन्द्रीय उत्पाि-िुल्क
अजधजनयम, 1944 (1944 का 1), सीमा िुल्क अजधजनयम, 1962 (1962 का 52), (धारा 30, 30क, 41, 41क, 46 और
47 के जसिाय), सीमा िल्ु क टैररफ अजधजनयम, 1975 (1975 का 51) या जित्त अजधजनयम, 1994 (1994 का 32) के
अध्याय V में जिजनर्िष्टड या उसके अधीन जिजहत या अजधसूजचत समय-सीमा ऐसी कायडिाही के, िो उि धारा के खडं (क)
या (ख) के अधीन जिजनर्िष्टड ह,ै पूरा करन े या उसके अनुपालन के जलए ह;ै और
(ii) 31 दिसम्बर, 2020 ऐसी अंजतम तारीख होगी, जिसके जलए ऐसी कायडिाही को पूरा करने या उसके
अनुपालन के जलए समय-सीमा को जिस्ट्ताररत दकया िाएगा।
[फा. सं. 450/61/ 2020-सीमािुल्क IV (पाट-ड 1)]
केजिन बोबन, अिर सजचि
4659 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th September, 2020
G.S.R. 601(E).—In exercise of the powers conferred by section 6 of The Taxation and Other Laws
(Relaxation and amendment of Certain Provisions) Act, 2020 (No. 38 of 2020), the Central Government
hereby specifies that, -
(i) the 30th day of December, 2020 shall be the end date of the period during which the time
limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs
Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of
1975) or Chapter V of the Finance Act, 1994 (32 of 1994) falls for the completion or compliance of such
action as specified under clause (a) or (b) of the said section; and
(ii) the 31st day of December, 2020 shall be the end date to which the time limit for
completion or compliance of such action shall stand extended.
[F. No. 450/61/2020-Cus.IV(Part-1)]
KEVIN BOBAN, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.