Period to pass GST refund order extended

Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter vide Notification No. 56/2020-Central Tax Dated 27th June, 2020.

Section 54(7) of CGST Act provides that final order in GST refund shall be issued within sixty days from the date of receipt of application complete in all respects  but considering Pandemic Covid-19 CBIC notified that If GST refund order date falls between 20th March to 30^th day of August, 2020 in that case refund order can be issued within 75 days (i.e. 60 + 15 Days) of receipt of reply of notice or 31^st day of August, 2020, whichever is later.

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 9^th 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 9^th June, 2020, namely:-

In the said notification, in the first paragraph,–

(i) for the words, figures and letters ―29^th day of June, 2020‖, the words, figures and letters ―30^th day of August, 2020‖ shall be substituted;

(ii) for the words, figures and letters ―30^th day of June, 2020‖, the words, figures and letters ―31^st 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 9^th 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 9^th June, 2020.