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    <title>Seeks to make amendment to the notification No. 433-F.T. dated 31.03.2021 to further extend period to pass order of refund under Section 54(7) of WBGST Act till 31.08.2020 or in some cases up to fifteen days thereafter</title>
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    <description>Amendment extends the period for issuing orders of refund under Section 54(7) of the WBGST Act by substituting earlier cut off dates with later dates in August 2020, thereby lengthening the administrative window for passing refund orders; the amendment is deemed to have come into force retrospectively from 27 June 2020.</description>
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