Extension of due date for filing of application for refund under section 55 by notified agencies

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....New Delhi, the 28th March, 2018 G.S.R. 309 (E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation....

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....the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018; Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of ta....