The Central Board of Indirect Taxes and Customs vide its notification dated 9th June 2020 has extended the timeline for the issue of notice for rejection of refund claimto 15 days after the receipts of reply to the notice from the registered person or the 30 June, 2020, whichever is later.
CBIC has notified that in the case where notice has been issued for the rejection of refund claim, in full or in part and where the time limit for the issuance of an order in terms of Section 54(7)(5) of the Central Goods and Service Tax (CGST) Act, 2017 falls during the period of March 20, 2020, to June 29, 2020, in such cases the time limit for issuance of the order shall be extended.
This notification shall be in force from the 20th day of March 2020.
Click here to read the notification.
