Further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter


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The Central Board of Indirect Taxes and Customs has extended the period for passing orders under Section 54(7) of the CGST Act. This extension is effective until 31st August 2020. This amendment modifies a previous notification from June 2020.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 56/2020-Central Tax New Delhi, the 27th June, 2020 G.S.R. 417(E).-In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommen
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FAQ :

The period to pass orders under Section 54(7) of the CGST Act has been extended to 31st August 2020.

Notification No. 46/2020-Central Tax, dated 9th June 2020, has been amended.

The dates '29th day of June, 2020' have been replaced with '30th day of August, 2020', and '30th day of June, 2020' have been replaced with '31st day of August, 2020'.

This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.

The extension is granted in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, and section 21 of the Union Territory Goods and Services Tax Act, 2017.

 
Notification No : Notification No. 56/2020-Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-56-central-tax-english-2020.pdf



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