CBIC vide Notification No. 65/2020 – CT dated September 01, 2020, has notified the time period for Section 171 of the CGST Act, and extends the time period of compliance till November 30, 2020, by further amending the Notification No. 35/2020 – CT dated April 03, 2020.
Therefore, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 i.e. Anti Profiteering Measures of the CGST Act, which falls during the period from March 20, 2020 to November 29, 2020, and where the 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 up to November 30, 2020.
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2020/221487.pdf