Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Last updated: 21 July 2021

Save Share

Quick Summary

This circular clarifies the application of the Supreme Court's order dated 27.04.2021 regarding the extension of limitation periods under GST law. While the Supreme Court's order extends time limits for judicial and quasi-judicial proceedings like appeals, it does not apply to all actions under the CGST Act. Specifically, it does not cover proceedings initiated by taxpayers or actions such as scrutiny of returns, issuance of summons, or investigations.

File No: CBIC-20006/10/2021 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing, New Delhi Circular No. 157/13/2021-GST Dated the 20th July, 2021 To, The Principal Chief Commissioner Chief Commissioner Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject : Clarification regardinq extension of limitation under GST Law in te

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

The circular clarifies how the Supreme Court's order extending limitation periods applies to various actions and compliances under the GST law.

No, the Supreme Court's order primarily applies to judicial and quasi-judicial proceedings such as appeals, reviews, and revisions. It does not extend to all actions or proceedings 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 order does not apply to proceedings or compliances that taxpayers need to initiate. These remain governed by the statutory mechanisms and time limits provided within the GST law itself.

Yes, tax authorities can continue to hear and dispose of quasi-judicial proceedings such as applications for refunds, revocation of registration, and adjudication of demand notices.

The extension applies to appeals required to be filed before appellate authorities, tribunals, or courts against any quasi-judicial order, as well as proceedings for revision or rectification of orders.

Notification No : Circular No. 157/13/2021-GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/157-13-2021%20GST%20Circular.pdf

151 Views Comment Share GST Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments