Notification No.: 46/2020 – Central Tax
Date of Notification: 9th June 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 54(5) – Refund order issuance
- Section 54(7) – Refund timelines
- Section 168A – Power to extend time limits due to force majeure
- Integrated GST Act, 2017:
- Section 20 – Application of CGST provisions
- Union Territory GST Act, 2017:
- Section 21 – Application of CGST provisions
Summary of Notification
Extension of Time Limit for Issuing Refund Orders – COVID-19 Relief:
In light of the COVID-19 pandemic, the Government has extended the time limit for issuing refund orders in cases where notices have been issued for rejection of refund claims (in full or in part) and the time limit for passing the order falls between:
🗓️ Period Covered: 20th March 2020 to 29th June 2020
The revised time limit for issuance of refund order shall be either:
- 15 days after the receipt of reply to the notice by the registered person, or
- 30th June 2020,
whichever is later.
🚨 Effective Date: Retrospectively applicable from 20th March 2020
This ensures fair processing time for refund-related adjudications disrupted due to the pandemic.
