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Clarification Regarding Extension Of Limitation Under GST Law

CBIC has issued a clarification vide Circular no. 157/12/2021-GST dated 20th Jul,2021 regarding extension of time limit provided under GST statue by issuing several notifications for completion of various actions by any authority or any person for a specified period in conjunction with Order of Hon’ble Supreme Court on extension of time limit for completion of quasi-judicial and judicial matters from 14th March 2021 till further orders. The matter of extension was discussed in 43rd Council meeting and, council also recommended that wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply along with the relaxations in various compliances for taxpayers.

In order to avoid confusion among the tax payers and authority on extension of time communicated under GST Statue and order of Supreme Court and to bring uniformity in action. In light of legal opinion in respect to order, The CBIC has clarified the following:


  1. that need to be initiated or compliances that need to be done by the taxpayers Proceedings

    These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself. Various Orders of the Hon’ble Supreme Court would not apply to the said proceedings/ compliances on part of the taxpayers.
  2. Quasi-Judicial proceedings by tax authorities

    The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may inter alia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any.
  3. Appeals by taxpayers/ tax authorities against any quasi-judicial order

    Wherever any appeal is required to filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon’ble Supreme Court’s order, and is not applicable to any other proceedings under GST Laws.