Circular 157/13/2021 - Central Tax

Date: July 20, 2021

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Subject

Extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

Content

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 recei…

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