Extension of due date for filing of application for refund u/s 55 by notified agencies - Seeks to rescinds the Notification No. 20/2018-Central Tax, dated the 28th March, 2018. - 20/2022 - Central GST (CGST)
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Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts. The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.
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Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.
The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.
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