Extension of time for issuance of refund orders where statutory period fell during pandemic, deadline deferred accordingly. The Government extends the time limit to issue orders on notices rejecting refund claims where the statutory period under sub section (5), read with sub section (7) of section 54 fell during the COVID 19 affected interval; the deadline is reset to fifteen days after receipt of the registered person's reply or to the 30th day of June, 2020, whichever is later, effective from 20th March, 2020, under powers of section 168A read with corresponding provisions of the Integrated and Union Territory GST Acts.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for issuance of refund orders where statutory period fell during pandemic, deadline deferred accordingly.
The Government extends the time limit to issue orders on notices rejecting refund claims where the statutory period under sub section (5), read with sub section (7) of section 54 fell during the COVID 19 affected interval; the deadline is reset to fifteen days after receipt of the registered person's reply or to the 30th day of June, 2020, whichever is later, effective from 20th March, 2020, under powers of section 168A read with corresponding provisions of the Integrated and Union Territory GST Acts.
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