Quick Summary
The Government hadissued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the CGST Act, which falls during the specified period, hadbeen extended. In this regard, various representations had
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The circular clarifies the extension of limitation periods under the GST Law in line with the Supreme Court's order dated 27th April 2021, ensuring consistent implementation across tax formations.
No, the Supreme Court's order primarily applies to judicial and quasi-judicial proceedings such as appeals, reviews, and revisions, and not to all actions or original adjudications under the CGST Act.
Actions like scrutiny of returns, issuance of summons, search, enquiry, investigations, and consequential arrests are not covered by the Supreme Court's judgment.
The Supreme Court's orders do not apply to actions and compliances that taxpayers need to initiate; these remain governed by the statutory mechanisms and timelines.
Yes, tax authorities can continue to hear and dispose of proceedings where they act as quasi-judicial authorities, such as applications for refunds, revocation of registration, and adjudication proceedings.
The extension applies to appeals that need to be filed before appellate authorities, tribunals, or courts against any quasi-judicial order, or for revision or rectification of orders.
CAclubindia
