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 >>

Dividing total turnover by 365 days to arrive at daily cash sale is based on conjectures and surmises

Dividing total turnover by 365 days and concluding that assessee could not have made such cash sale on a single…

13 hours ago

Empanelment

NERIST Arunachal Pradesh invites EoI for Empanelment of Chartered Accountant firm

NERIST Arunachal Pradesh invites EoI for Empanelment of Chartered Accountant firm North Eastern Regional Institute of Science and Technology, (NERIST)…

2 days ago

Empanelment

Sibsagar University invites EoI for Appointment of Internal Auditor for 01.08.2024 to 31.03.2026.

Sibsagar University invites Expression of Interest (EOI) for Appointment of Internal Auditor Sibsagar University invites Expression of Interest (EOI) from reputed…

2 days ago

Income Tax

Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional

In a recent judgment Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional.…

3 days ago

consumer-protection

Compensation to borrower upheld as bank did not verify construction progress before loan disbursals to builder

Bank was liable to pay compensation to borrower as it did not verify the progress of construction before loan disbursals…

4 days ago

Prevention of Money Laundering Act 2002

No timeline mentioned in PMLA to forward arrest order & material in possession to Adjudicating Authority

No timeline mentioned in PMLA to forward the arrest order and the material in possession to the Adjudicating Authority. It…