Rohit Kumar Singh
Quick Summary
Clarification regarding extension of limitation under GST Law in terms of Honble Supreme Courts Order dated 27th April, 2021 - CBIC has issued a Circular No 157/13/2021-GST dated 20th July, 2021 clarifying the extension of limitation for various actions under the GST Laws pursuant to Honble Supr
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FAQ :
The circular clarifies the extension of limitation periods for various actions under GST law, following the Supreme Court's order dated 27th April 2021.
Notifications were issued under Section 168A of the CGST Act, 2017, to extend time limits for actions under the Act.
Actions are broadly categorised into those by taxpayers, quasi-judicial proceedings by tax authorities, and appeals against quasi-judicial orders.
No, actions and compliances that need to be done by taxpayers continue to be governed by the statutory mechanism and time limits provided or extended under the statute itself.
Tax authorities can continue to hear and dispose of proceedings including applications for refund, revocation of registration cancellation, and adjudication of demand notices.
No, the extension is primarily applicable to appeals required to be filed against quasi-judicial orders before various authorities and courts, and not to other GST proceedings.
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