Extension of time for refund rejection orders under Section 54: issuance deferred until after receipt of the taxpayer's reply. The notification extends the statutory deadline to issue orders rejecting refund claims that otherwise fell between 20 March 2020 and 29 June 2020; such orders may instead be passed within fifteen days after receipt of the registered person's reply to the notice or by 30 June 2020, whichever is later, and the extension is deemed effective from 20 March 2020.