• CBIC had earlier issued Notification No. 46/2020- Central Tax dated 09-06-2020 to deal with the time limit of order where a notice has been issued for rejection of refund claim in full or in part.
• The Notification provided that where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section-54 of CGST Act falls during the period from March 20, 2020 to June 29, 2020, such time limit of passing the order shall be extended to 15 days after the receipt of the reply to the aforesaid notice from the registered person or June 30th, 2020, whichever is later.
• Now, CBIC has further extended the time limit prescribed in the aforesaid notification. For this purpose, it has issued Notification No. 56/2020- Central Tax dated 27-06-2020 which substitutes the date of 29th June 2020 by 30th August 2020 and the date of June 30th 2020 by 31st August 2020.
• Thus, the effect of Notification No. 56/2020 is as follows:-
“Where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of an order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from March 20, 2020 to August 30th, 2020, in such cases the time limit for issuance of the said order shall be extended to 15 days after the receipt of reply to the notice from the registered person or August 31st, 2020, whichever is later.”
The detailed Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-56-central-tax-english-2020.pdf
