Extension of Time Limit for Refund Rejection Orders – Now till 31 August 2020

Notification No.: 56/2020 – Central Tax
Date of Notification: 27th June 2020

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 168A – Power to extend due dates in special circumstances (e.g., COVID-19)
• Integrated GST Act, 2017:
  • Section 20 – Application of CGST provisions
• Union Territory GST Act, 2017:
  • Section 21 – Application of CGST provisions
• Amends:
  • Notification No. 46/2020 – Central Tax, dated 9th June 2020

Summary of Notification

Extension of Time Limit for Issuing Refund Orders (COVID-19 Relief Amendment):
This notification amends Notification No. 46/2020 to further extend the deadline for issuing orders in cases where notices have been issued for rejection of refund claims.

📆 Revised Periods:

1. Last date for refund orders now extended from:
   🔁 29th June 2020 → 30th August 2020
2. New deadline for issuance of refund order (whichever is later):
   🔁 30th June 2020 → 31st August 2020

This amendment provides additional procedural time to authorities during the COVID-19 pandemic to process and issue refund orders, ensuring fair opportunity and compliance relief to taxpayers.

Source: Notification No.: 56/2020 – Central Tax