Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Extension of limitation periods applies to judicial and quasi judicial appeals, while statutory taxpayer compliances remain governed by law.

The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not.