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of <h1>Central Govt Rescinds 2018 Notification, Extends Refund Application Deadline for Notified Agencies Under CGST Act, Section 55.</h1> The Central Government has issued Notification No. 20/2022-Central Tax, dated September 28, 2022, under the Central Goods and Services Tax Act, 2017, to rescind Notification No. 20/2018-Central Tax, dated March 28, 2018. This change, effective from October 1, 2022, extends the due date for filing refund applications under section 55 by notified agencies. The rescission does not affect actions taken or omitted before this date. This decision is made in the public interest following the recommendations of the GST Council.
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