CHAPTER V
RELAXATION OF TIME LIMIT UNDER CERTAIN INDIRECT TAX LAWS
6. Notwithstanding anything contained in the Central Excise Act,1944, the Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 or Chapter V of the 51 of 1975. Finance Act,1994, as it stood prior to its omission vide section 173 32 of 1994. of the Central Goods and Service Tax Act, 2017 with effect from the lst day of July,2017, the time limit specified in, or prescribed or notified under, the said Acts which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 or such other date after the 29th day of June, 2020 as the Central Government may, by notification, specify, for the completion or compliance of such action as-
(a) completion of any proceeding or issuance of any order, notice, intimation, notification or sanction or approval, by whatever name called, by any authority, commission, tribunal, by whatever name called; or
(b) filing of any appeal, reply or application or furnishing of any report, document, return or statement, by whatever name called,
shall, notwithstanding that completion or compliance of such action has not been made within such time, stand extended to the 30th day of June, 2020 or such other date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf:
Provided that the Central Government may specify different dates for completion or compliance of different actions under clause (a) or clause (b).
