TaxTMI 
TaxTMI 
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
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.... exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many parts....
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...., commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the following provision....
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....(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 5[29th day of June, 2021], in such cases the time limit for issuance of the said order shal....
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....:- 1. Substituted vide NOTIFICATION NO. 24/2021 - Central Tax dated 01-06-2021 w.e.f. 30-05-2021 before it was read as "30th day of May, 2021" 2. Substituted vide NOTIFICATION NO. 24/2021 - Central Tax dated 01-06-2021 w.e.f. 30-05-2021 before it was read as "31st day of May, 2021" 3. Substituted vide NOTIFICATION NO. 24/2021 - Central Tax dated 01-06-2021 w.e.f. 30-05-2021 ....