GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
E-invoice Applicability Calculator New
Inverted Duty Structure Refund Calculator New
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

Contact Us

TaxReply India Pvt Ltd
TM
Free Daily GST updates on...
twitter
8882663036

Circular No. 157/13/2021-GST

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 20th July, 2021

To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)

The Principal Director Generals/ Director Generals (All) Madam/Sir,

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

The Government has issued 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, has been extended up to a specific date, subject to some exceptions as specified in the said notifications. In this context, various representations have been received seeking clarification regarding the cognizance for extension of limitation in terms of Hon’ble Supreme Court Order dated 27.04.2021 in Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020under the GST law. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed hereunder.... Download Circular to read full.

Best-in-class
Digital GST Library
Plan starts from
₹ 2,970
(For 1 Year)
Checkout all Plans
Unlimited access till
Aug 15, 2022
✓ Subscribe Now
Author:

TaxReply


Jul 21, 2021


Post your comment here !

Login to Comment


Other Articles


Form Group 1 to Group 100. Thank You.

By: TaxReply on Aug 8, 2022
  Read more GST updates...