GST

Further extension of time limit for issue of order for refund of unutilised ITC

Further extension of time limit for issue of order for refund of unutilised input ITC

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 56/2020–Central Tax

New Delhi, the 27th June, 2020

G.S.R.417(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 46/2020-Central Tax, dated the 9th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the 9th June, 2020, namely:-
 
In the said notification, in the first paragraph,-
 
(i)for the words, figures and letters “29th day of June, 2020″, the words, figures and letters ―30th day of August, 2020” shall be substituted;
 
(ii) for the words, figures and letters “30th day of June, 2020”, the words, figures and letters “31st day of August, 2020” shall be substituted.
 
[F. No. CBEC-20/06/08/2020-GST]
 
PRAMOD KUMAR,Director
 
Note:The principal notification No. 46/2020-Central Tax, dated the 9th June, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 361(E), dated the 9th June, 2020.

Download Notification Click Here >>

 
Share

Recent Posts

  • Insurance

Which ITRS are relevant for assessing income of deceased person under MV Act 1988

SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988…

1 day ago
  • Income Tax

CBDT condones delay in filing Form No. 10AB

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in…

3 days ago
  • bankruptcy

SC express concern over AI generated judgments/paragraphs escaping scrutiny by NCLT/NCLAT

Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon'ble…

3 days ago
  • ICAI

ICAI to take disciplinary action for quoting very low & incommensurate fee by Chartered Accountants

ICAI to take disciplinary action for quoting very low and incommensurate fee by Chartered Accountants As per the announcement made…

3 days ago
  • Income Tax

NSDL latest e-TDS TCS RPU Version 6.00 and FVU 9.5 RPU V 1.0 from Tax Year 2026-27 – Download

NSDL latest e-TDS TCS RPU Version 6.0 from FY 2007-08 NSDL has revised the e-TDS TCS RPU utility for preparing…

3 days ago
  • Income Tax

Requirement for filing Form 67 for claiming FTC only directory not mandatory – ITAT

Requirement for filing Form 67 for claiming Foreign Tax Credit (FTC) is only directory and not mandatory - ITAT In…

4 days ago