If a taxpayer seeking a GST refund under with payment mode for the period of April 2021. Notification No. 13/2022-Central Tax dated 05-12-2022, excluded the period from 01/03/2020 to 28/02/2022 for calculating the time limit to file refund applications under GST due to COVID-19.
1. In accordance with this notification, can we exclude the period between April 2021 and February 2022 for the purposes of filing a GST refund application?
2. Considering the above notification can the GST refund application for April 2021 be filed by February 2024?
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GST Refund Filing Deadline Debate: Does Notification 13/2022 Exclusion Apply to April 2021 Claims? A discussion on a forum addressed the time limit for filing GST refund applications in light of Notification No. 13/2022-Central Tax, which excludes the period from March 1, 2020, to February 28, 2022, due to COVID-19. One participant argued that this exclusion applies only to claims expiring within that period, thus not applicable to refunds for April 2021. Others contended that the exclusion applies to any limitation period falling within that timeframe, allowing refunds for April 2021 to be filed by February 2024. The debate highlighted differing interpretations of the notification's scope and intent. (AI Summary)
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