CBIC has issued notification to provide for extension of time for compliance of any action, the due date of which falls within 20th March 2020 to 30th August 2020, to 31st August 2020.
The above actions include
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by any authority, commission or tribunal; or
(b) filing of any appeal, reply or application or furnishing of any report, document, return statement, or such other record.
Extension of time shall not apply to following compliances -
(a) Payment of tax;
(c) Issuance of invoice;
(d) Returns (except TDS, ISD and Non-resident return);
(e) Interest on delayed payment;
(f) E-way Bill.