As we all are aware that the Supreme Court has Suo-Moto extended the due date for all judicial or quasi-judicial proceedings.
Thereby an attempt is made to understand as to what will be the last date after taking the extension benefit of SC Suo Moto order for Filing of appeals and refund application under the GST Act 2017.
| GST APPEAL FILING | ||||
|
S. No. |
Date of Order or the Date of receipt of Order |
Due date for filing without SC Suo Moto Extension | Actual Due date for filing taking the SC Suo Moto Extension | Reason |
| 1 | Before 22-01-2020 | 23-03-2020 | Not Applicable | |
| 2 | On or after 22-01-2020 but on or before 28-02-2022 | 3 months from the date of receipt of order | 28-05-2022 | In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022.
In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. |
|
4 |
On or After 01-03-2022 |
3 Months from the date of receipt of order |
Not Applicable |
|
Thereby as seen from the above the last date to file an appeal for the orders passed after 22.01.2020 but before 28.02.2022 is 28.05.2022. The said order will be benefiting those registered persons who are aggrieved by the Order-In-Original passed by the Adjudicating authority and wanted to file and appeal but could not file an appeal can now get the appeal filed before 28.05.2022.
| GST REFUND FILING | ||||
|
S.No. |
Period of Refund / relevant date* as per Section 54 of the CGST
Act 2017 |
Due date** for filing without SC Suo Moto
Extension |
Actual Due date for filing taking the SC Suo Moto
Extension |
Reason |
| 1 | Feb-18 | 20-03-2020 | 0 | SC Suo Moto Limit not applicable |
| 2 | Mar-18 to Apr-20 | 20-04-2020 | 28-05-2022 |
In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. |
| 3 | May-20 | 20-06-2022 | 20-06-2022 | |
| 4 | Jun-20 | 20-07-2022 | 20-07-2022 | |
| 5 | Jul-20 | 20-08-2022 | 20-08-2022 | |
| 6 | Aug-20 | 20-09-2022 | 20-09-2022 | |
| 7 | Sep-20 | 20-10-2022 | 20-10-2022 | |
| 8 | Oct-20 | 20-11-2022 | 20-11-2022 | |
| 9 | Nov-20 | 20-12-2022 | 20-12-2022 | |
| 10 | Dec-20 | 20-01-2023 | 20-01-2023 | |
| 11 | Jan-21 | 20-02-2023 | 20-02-2023 | |
| 12 | Feb-21 | 20-03-2023 | 20-03-2023 | |
| 13 | Mar-21 | 20-04-2023 | 20-04-2023 | |
| 14 | Apr-21 | 20-05-2023 | 20-05-2023 | |
| 15 | May-21 | 20-06-2023 | 20-06-2023 | |
| 16 | Jun-21 | 20-07-2023 | 20-07-2023 | |
| 17 | Jul-21 | 20-08-2023 | 20-08-2023 | |
| 18 | Aug-21 | 20-09-2023 | 20-09-2023 | |
| 19 | Sep-21 | 20-10-2023 | 20-10-2023 | |
| 20 | Oct-21 | 20-11-2023 | 20-11-2023 | |
| 21 | Nov-21 | 20-12-2023 | 20-12-2023 | |
| 22 | Dec-21 | 20-01-2024 | 20-01-2024 | |
| 23 | Jan-22 | 20-02-2024 | 20-02-2024 | |
| 24 | Feb-22 | 20-03-2024 | 20-03-2024 | |
| 25 | Mar-22 | 20-04-2024 | 20-04-2024 | |
*Relevant Date :
| Reason for claiming GST Refund | Relevant Date |
| Excess payment of GST | Date of payment |
| Export or deemed export of goods or services | Date of despatch/loading/passing the frontier |
| ITC accumulated in the electronic credit ledger | Due date of filing GSTR-3B return |
| Finalisation of provisional assessment | Date on which tax is adjusted |
**Here the date has been taken as the due date for filing GSTR-3B returns
This is the best opportunity to file the refund application for the previous period after 28.05.2022, we may lose the refund for the said amounts.
For any further information/clarification CA Ajay Kumar Mundada can be reached at Ajaymundada1998@gmail.com
Author Bio
As per CBIC Circular issued earlier, Supreme Court Covid relaxation is not applicable to filing of GST refunds. Whether there is any change in CBIC position ?
The CBIC has not clarified their stand on the issue. But there are multiple judgements which allow the extension of SC Suo Moto Extension for the refund proceedings as well. The list of judgements are as follows
a. Gamma Gaana Ltd Vs Union of India, (Hon’ble Allahabad High Court)
b. Saiher Supply Chain Consulting Pvt. Ltd Vs Union of India (Hon’ble Mumbai High Court)