Page 26 - GSTL_30th April 2020_Vol 35_Part 5

J78 GST LAW TIMES [ Vol. 35
(a) The above extension is inclusive of 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; or
(b) filing of any appeal, reply or application or furnish-
ing of any report, document, return, statement or
such other record, by whatever name called, under
the provisions of the CGST, IGST, UTGST Acts.
(ii) The above extension however, shall not apply for compliance of fol-
lowing provisions
(a) Chapter IV - pertains to time and value of supply
(b) Section 10(3) - Lapse of composition scheme if aggregate
turnover exceeds limit
Section 25 - Procedure for Registration
Section 27 - Special provisions relating to Casual Taxable
Person and Non-Resident Taxable Person
Section 31 - Issue of Invoice
Section 37 - Furnishing details of outward supplies
(GSTR-1)
Section 47 - Levy of Late Fee
Section 50 - Interest on delayed payment of tax
Section 69 - Power to arrest
Section 90 - Liability of partners of firm to pay tax
Section 122 - Penalty for certain offences
Section 129 - Detention, seizure and release of goods and
conveyances in transit
(c) Section 39 Furnishing of returns, except returns under :
-
(i) S. 39(3) - Return for Tax Deducted at Source
under Section 51
(ii) S. 39(4) - Return for Input Service Distributor
(iii) S. 39(5) - Non-Resident Taxable Person
(d) Section 68 in so far as E-way Bill is concerned -
Inspection of goods in movement
(e) Rules made under the provisions specified at clause
(a) to (d) above
(8) Specific clarification for measures taken for taxpayers who are re-
quired to collect tax at source under Section 52
(i) The said class of taxpayers has been allowed to furnish the
statement specified in Section 52, for the months of March,
2020 to May, 2020 on or before the 30th day of June, 2020.
(9) Extension of time limits under composition scheme
(i) A registered person opting to pay tax under composition levy
(Section 10) for the financial year 2020-21 shall electronically
file an intimation in FORM GST CMP-02, duly signed or veri-
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