circular no 157 13 2021 gst file no cbic 20006 10 2021 government of india ministry of finance department of revenue central board of indirect taxes and customs gst policy ...
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...Circular no gst file cbic government of india ministry finance department revenue central board indirect taxes and customs policy wing new delhi dated the th july to principal chief commissioners tax all director generals madam sir subject clarification regarding extension limitation under law in terms hon ble supreme court s order has issued notifications section a cgst act wherein time limit for completion various actions by any authority or person which falls during specified period been extended up specific date some exceptions as said this context representations have received seeking cognizance miscellaneous application smw c issues examined ensure uniformity implementation provisions across field formations exercise its powers conferred goods services hereinafter referred hereby clarifies detailed hereunder extract april is reproduced below reference we therefore restore rd march continuation direct that prescribed general special laws respect judicial quasi proceedings whether ...