Page 41 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] CONDONATION OF DELAY OF TIME PERIOD UNDER GST LAW J97

CONDONATION OF DELAY OF TIME
PERIOD UNDER GST LAW
By
Ramesh Chandra Jena, B.A. (Hons.), M.A. (Eco.),
D.M.M., LL.B.
ADVOCATE & TAX CONSULTANT

“Condonation” means the act of pardoning or
forgiving or overlooking or excusing of lapses in such
matters as not performing a duty within the prescribed
time. The compliances of statutory provisions have to be performed within the
time prescribed under GST laws. If any delay of non-compliance within time
frame so prescribed there is provision of condonation of delay by the authority as
per the permissible time as per laws. Thus, condonation of delay means condon-
ing of delay in making compliance as per laws.
Therefore, the prime responsibility of the taxpayers is to comply with the
statutory provisions within condonable time period under GST law. The statuto-
ry condonable time period under the various provisions of GST law are summa-
rized in the below Table :

Sl. Provision Applicable Subject in brief Statutory Condonation of
No. under GST Rules and Time delay of time
Acts period period
1 Intimation of Rule 3(4)/ Any person 90 days Within such fur-
Composition Section 10 who files an from the ther period as
levy. intimation un- date on may be extended
der sub-rule (1) which the by the Commis-
to pay tax un- option for sioner in this be-
der Section 10 composi- half.
shall furnish the tion levy is
details electron- exercised.
ically, in FORM
GST CMP-03,
on the common
portal
2 Revocation Rule 23(1)/ A registered 30 days Provided that
of cancella- Section 30 person may from the such period may,
tion of Reg- submit an ap- date of the on sufficient
istration plication for service of cause being
revocation of the order of shown, and for
cancellation of cancella- reasons to be
registration, in tion of reg- recorded in
FORM GST istration writing, be ex-
REG-21, to such tended, -
proper officer. (a) by the Addi-
GST LAW TIMES  27th August 2020  41