Further to the Specific Relief Package in the area of filing of returns, late fee waiver etc, the Government has also Parallelly extended the time limit for completion of proceedings which were already initiated or otherwise pending for the initiation by various authorities. This relief is supposedly to be primarily availed by the tax officers and in some cases by the tax payers say for example submission of reply to a Show Cause Notice (SCN) or any other similar reply.
Following is the snapshot of the relief granted under this category:
| S.No. | Action | Due Date | Revised Due Date |
| 1 | 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 | Between 15.04.2021 and 29.06.2021 | 30.06.2021 |
| 2 | 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 | Between 15.04.2021 and 29.06.2021 | 30.06.2021 |
| 3 | Verification and Approval of application for registration | Between 01.05.2021 and 30.06.2021 | 15.07.2021 |
| 4 | Issue of Order in respect of refund claim | Between 15.04.2021 and 30.05.2021 | 31.05.2021 or 15 days after receipt of reply from registered persons whichever is later |
The above extension is not applicable in the below cases where separate dates were announced:
- Filing of Monthly/Quarterly Returns
- Late fee
- Interest
The above extension is ABSOLUTELY not applicable in the below cases:
- Due dates of payment of GST
- Migration from composition scheme to regular scheme on achieving the threshold
- Registration under GST
- Issue of Tax Invoice
- Inspection of E-way bills
- Arrest
- Certain penal provisions u/s 122 and 129
- E-way