Extension of due date for filing of application for refund under section 55 by notified agencies
20/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide NOTIFICATION NO. 20/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 309 (E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any
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, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018;
Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received
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