Circulation of Circulars and instructions under GST Acts/Rules issued by CBIC, Government of India, Ministry of Finance, New Delhi

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....d by CBIC, Government of India, Ministry of Finance, New Delhi-regd. Sir, In inviting a reference to the subject cited above, I am directed to enclose herewith the Circular No. 157/13/2021-GST dated 20.07.2021 issued by CBIC, Government of India, clarifying regarding extension of time limitations under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021, under section 168(1) of the CGST Act, 2017. The clarification so issued by CBIC in the aforementioned Circular is adopted under the OGST Act as well. The copy of the said Circular is enclosed herewith for information and guidance. Yours faithfully Special Commissioner CT & GST (Policy) Circular No. 157/13/2021-GST File No: CBIC-20006/10/2021 Government of Ind....

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....oduced below for reference: "We, therefore, restore the order dated 23rd March, 2020 and in continuation of the order dated 8th March, 2021 direct that the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders. It is further clarified that the period from 14th March, 2021 till further orders shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s)....

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....titions etc. and has not extended it to every action or proceeding under the CGST Act. (ii) For the purpose of counting the period(s) of limitation for filing of appeals before any appellate authority under the GST Law, the limitation stands extended till further orders as ordered by the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) 3 of 2020 vide order dated 27th April 2021. Thus, as on date, the Orders of the Hon'ble Supreme Court apply to appeals, reviews, revisions etc., and not to original adjudication. (iii) Various Orders and extensions passed by the Hon'ble Supreme Court would apply only to acts and actions which are in nature of judicial, including quasi-judicial exercise of power and discretion. Even under this categor....

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....s/ compliances on part of the taxpayers. (b) Quasi-Judicial proceedings by tax authorities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any. (c) Appeals by taxpayers/ tax authorities against any quasi- judicial order:-Wherever any appeal is required to filed before Joint/ Additiona....