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of <h1>Assam Government Clarifies GST Limitation Extension: Appeals and Petitions Affected, Compliance Actions Unchanged Per Supreme Court Order.</h1> The Government of Assam issued a circular clarifying the extension of limitation periods under the GST law, following the Supreme Court's order dated April 27, 2021. The extension applies specifically to judicial and quasi-judicial proceedings, such as appeals and petitions, but not to original adjudications or other GST actions like return scrutiny or investigations. The Supreme Court's order extends timelines for filing appeals before various authorities. The circular categorizes actions under GST into those governed by statutory mechanisms and those influenced by the Supreme Court's order, emphasizing that taxpayer compliance actions remain unaffected by these extensions.
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