CBIC vide Notification No. 46/2020 – Central tax dated June 09, 2020
In view of spread of Covid pandemic, The Central Government, on recommendation of the council has notified that 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 June 29, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of the reply to the notice from the registered person or June 30, 2020, whichever is later
Note: This notification shall come into force with effect from March 20, 2020
You can access the notification at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-46-central-tax-english-2020.pdf
