Background:
Recently, the GST Council’s 47th meeting was held in Chandigarh on June 28th and 29th, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman recommended to exclude time period from March 01, 2020 to February 28, 2022 from calculation of the limitation period for filing refund claim by an applicant under Section 54 and 55 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), as well as for issuance of demand/ order (by proper officer) in respect of erroneous refunds under Section 73 of CGST Act.
The above-mentioned recommendation has been notified vide following notification:
Notification:
The CBIC vide Notification No. 13/2022- Central Tax dated July 05, 2022 excluded the period from March 01, 2020 to February 28, 2022 for calculation of following limitation period w.e.f. March 01, 2020:
- for computation of period of limitation under Section 73(10) of the CGST Act for issuance of order under Section 73(9) of the CGST Act, for recovery of erroneous refund;
- for computation of period of limitation for filing refund application under Section 54 or 55 of the CGST Act.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009416/ENG/Notifications
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