Sponsored
    Follow Us:
Sponsored

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 [email protected]

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

2 Comments

  1. P Aravindhan says:

    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 ?

    1. Ajay Kumar Mundada says:

      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)

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031