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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 14/2021 – Central Tax

New Delhi, the 1
st
May, 2021
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central
Goods and Services Tax Act, 2017 (12 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), and section 21 of Union Territory Goods and Services Tax
Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many
parts of India, the 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
th
day of April, 2021 to the 30
th
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
st
day of May, 2021, including for the purposes of--
(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
whatever name called, by any authority, commission or tribunal, by whatever
name called, under the provisions of the Acts stated above; or
(b) 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
following provisions of the said Act, namely: -
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) 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 rule 9 of the Central
Goods and Services Tax Rules, 2017, falls during the period from the 1
st
day of May,
2021 to the 31
st
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 upto the 15
th
day of June, 2021;
(ii) 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
th
day of April, 2021 to the 30
th
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
st
day of May, 2021,
whichever is later.
2. This notification shall come into force with effect from the 15
th
day of April,
2021.
[F. No. CBEC-20/06/08/2020-GST]



(Rajeev Ranjan)
Under Secretary to the Government of India