Time limit for rejection of GST refund extended to 15 days after receipt of reply

Time limit for rejection of GST refund extended to 15 days after receipt of reply to the notice 

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

Notification No. 46/2020–Central Tax

New Delhi, the 9th June, 2020

G.S.R.361(E).—In 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 countries of the world including India, the Government, on the recommendations of the Council, hereby notifies that 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 20th day of March, 2020 to the 29th day of June,2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later

2.This notification shall come into force with effect from the 20th day of March, 2020.

[F. No. CBEC-20/06/03/2020-GST]

PRAMOD KUMAR, Director

Download Notification Click Here >>

• A bald statement recorded during survey can not be basis for any addition
• ICAI issued Guidelines for responding to Tenders by Chartered Accountants
• Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026
• No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026
• Later SC ruling cannot render an act done in compliance of a court order a statutory default