Extension of refund order time limit under GST to permit additional days after taxpayer's reply. The notification extends the time for issuance of orders where a notice rejecting a refund claim has been issued and the original time limit for passing the order falls within the pandemic-affected interval; the extended period is fifteen days after receipt of the registered person's reply to the notice or the terminal date of the interval, whichever is later, and the notification is deemed effective from the commencement of that interval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of refund order time limit under GST to permit additional days after taxpayer's reply.
The notification extends the time for issuance of orders where a notice rejecting a refund claim has been issued and the original time limit for passing the order falls within the pandemic-affected interval; the extended period is fifteen days after receipt of the registered person's reply to the notice or the terminal date of the interval, whichever is later, and the notification is deemed effective from the commencement of that interval.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
