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2. ae sifeepaat sitet 2021 & 15d fea S yaad ge AP oT. FEVER H USI H ATA S Te SMeVMITAR, a. U. afiareda, ocafera. Hare, fedie 10 Wt 2021 WH. Wh-W3-07-2021—1-tia(26)— ART H VAI P sayese 348 H US 3 G AQT 4, FH BWA Hl SEAT HA VH—-W-3-07—2021—-1—Uia(26), feat 10 OF 2021 HT sidoh srqare, Wels H or S veer wears fear GATT &. FAVE H WSITSA H AM S TT BTSMAIR, ar. Wt. sfrareda, ocafes. Bhopal, the 10" June 2021 No. F A 3-07-2021-1-V (26) : In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act,2017 (19 of 2017), (hereafter in this notification referred to as the said Act), read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), in view of the spread of pandemic COVID-19 across many parts of India, the State Government, on the recommendations of the Council, hereby notifies, as under,-
(i) where, any time limit for completion or compliance of any action, by any authority or by any person. has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15" day of April. 2021 to the 30" day of May, 2021, and where completion or compliance of such action has not been made within such time, then. the time limit for completion or compliance of such action, shall be extended upto the 31" day of May, 2021, including for the purposes of — FAeTTIeRT Waa, feat 10 WA 2021 500 (1)
(a)
(b)
(a)
(b) ()
(d)
(e) 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 stated above; or 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 stated above; but such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below - Chapter IV; sub-section (3) of Section 10, Sections 25,27,31,37,47,50,69. 90,122, 129;
Section 39, except sub-section (3), (4) and (5);
Section 68, in so far as e-way bill is concerned; and rules made under the provisions specified at clause (a) to (d) above;
Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under mule 9 of the Madhya Pradesh Goods and Services Tax Rules, 2017, falls during the period from the I* day of May, 2021 to the 31% day, of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended up to the 15% day of June, 2021,
(i) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of Section 54 of.the said Act falls during the period from the 15" day of April, 2021 to the 30" day of May, 2021. in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31" day of May, 2021 , whichever is later.
2. This notification shall be deemed to have come into force with effect from the 15" day of April, 2021. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy, Secy. PITH, MAA FET TU oka URN, HAWN ERT MHS Sealy Farrag, Are B Bixt Ger Warfea-2021