In exercise of the powers conferred by section 168A of the CGST Act, 2017 read with section 20 of the IGST Act, 2017 and section 21 of UTGST Act, 2017,

in view of the spread of pandemic COVID-19 across many countries of the world including India,

Period of 60 days extended u/s 54(7)

the Government notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with section 54(7) of the said Act falls during the period from the 20th day of March, 2020 to the [1][30th day of August, 2020], in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the [2][31st day of August, 2020], whichever is later

2. This notification shall come into force with effect from the 20th day of March, 2020.