CBIC notifies Exclusion of Pandemic Period from Calculating Limitation Period for Refund Claims [Read Notification]

CBIC - Pandemic Period - Limitation Period - Refund Claims - taxscan

In a major relief to businesses hit by pandemic, the Central Board of Indirect taxes and Customs (CBIC) has notified the extended dates of specified compliances in exercise of powers under section 168A of Central GST Act, 2017. The 47th GST Council meeting concluded today at Chandigarh has decided to exempt the time period from…

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NOTIFICATION No. 13/2022

Date of Judgement:   5 th July 2022

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