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of <h1>CBIC Clarifies GST Time Extension for Appeals and Revisions, Excludes Original Adjudications After Supreme Court Order.</h1> The circular issued by the CBIC, Government of India, clarifies the extension of time limitations under the GST Law, following the Supreme Court's order dated April 27, 2021. This extension applies to judicial and quasi-judicial proceedings, such as appeals and revisions, but not to original adjudications or other actions like scrutiny of returns and investigations. The circular categorizes actions under GST into those requiring taxpayer compliance, quasi-judicial proceedings by tax authorities, and appeals against quasi-judicial orders, with extensions applicable only to the latter. The circular advises issuing trade notices for public awareness and requests feedback on implementation difficulties.
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