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2020 ] RELAXATIONS/EXTENSIONS OF COMPLIANCE DEADLINES ANNOUNCED J43
tent authority. Now, all such LOPs/LOIs whose orig-
inal or extended validity expires on or after 1st
March, 2020, would be deemed to be valid up to 31st
December, 2020.
(2) Under para 6.06(c) : Special provisions have been laid
down allowing a shorter period of export obligations
in case of some sensitive products. In such cases
wherever the export obligation period expires during
1st March, 2020 to 30th June, 2020, the same has been
extended up to 30th of September, 2020.
(10) Chapter 7 of Hand Book of Procedures (HBP) - Deemed Ex-
ports : Under para 7.05(a) of HBP, an application for refund
of TED/Drawback may be filed within 12 months from the
date of realization/supply. Now in all such cases where the
above dates fall on or after 1st March, 2020, the date of filing
of applications for refund of TED/Drawback will now be
deemed to be extended up to 30th September, 2020.
(11) Chapter 7A of Hand Book of Procedures (HBP) - Transport
and Marketing Assistance (TMA) Scheme : As per para
7A.01(d) of HBP, an application for claim of TMA may be
filed within one year from the date of quarter ending. Now
application for refund of such claims for the quarter ending
31st March, 2019 and 30th June, 2019 may be filed up to 30th
September, 2020.
(12) Chapter 9 of Hand Book of Procedures (HBP) - Miscellaneous
Matters : As per Para 9.02 of HBP, provisions of late cut have
been laid down wherever any application is received after
expiry of last date for submission of such application. Now
last date of submission of application for the purpose of late
cut would be taken to be extended as per the extension given
above for the regular application.
(B) Facilitation for Special Economic Zone (SEZ) Units :
(i) In respect of SEZ Developers/Co-developers/Units relaxa-
tions have been allowed on following compliances :
(1) The requirement to file Quarterly Progress Report
(QPR) attested by Independent Chartered Engineers
by Developers/Co‐developers
(2) SOFTEX form to be filed by IT/ITES units
(3) Filing of Annual Performance Reports (APR) by SEZ
units
(ii) Development Commissioners have been directed to facilitate
all extensions of Letter of Approvals (LoAs) and other com-
pliances through electronic mode in a time‐bound manner. In
the cases where it is not possible to grant extension through
electronic mode or in cases where a physical meeting is re-
quired, Development Commissioners shall ensure that the
Developer/Co‐developer/Units do not face any hardship
due to such expiry of validity during this period of disrup-
tion, and ad hoc interim extension/deferment of the expiry
GST LAW TIMES  14th May 2020  43