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    <title>Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.</title>
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    <description>The circular clarifies that the April 27, 2021 Supreme Court order extending periods of limitation applies to judicial and quasi judicial lis-like matters (appeals, reviews, revisions and similar filings) under GST, but does not automatically extend statutory timelines for taxpayer-initiated compliances; tax authorities may continue quasi judicial disposal of matters, while investigative, enforcement actions and many show-cause/ original adjudication steps are not covered by that extension.</description>
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    <pubDate>Fri, 06 Aug 2021 00:00:00 +0530</pubDate>
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      <description>The circular clarifies that the April 27, 2021 Supreme Court order extending periods of limitation applies to judicial and quasi judicial lis-like matters (appeals, reviews, revisions and similar filings) under GST, but does not automatically extend statutory timelines for taxpayer-initiated compliances; tax authorities may continue quasi judicial disposal of matters, while investigative, enforcement actions and many show-cause/ original adjudication steps are not covered by that extension.</description>
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      <pubDate>Fri, 06 Aug 2021 00:00:00 +0530</pubDate>
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