Under simplified GST refund procedures, time taken for communication of deficiency excluded for….

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Under simplified GST refund procedures, time taken for communication of deficiency excluded for calculation of the limitation period.

GST – A Good and Simple Tax
Simplified Refund Procedures
Time taken for communication of deficiency excluded for calculation of the limitation period
Change in Rule 90(3) of CGST Rules
Time period from the date of filing GST refund application (RFD 01) till the date of issuance of dficiency
memon (RFD 03), shall be excluded while computing the limitation period of 2 years when a fresh refund application
is filed after removal of the deficiency
For more details, please refer to notification No. 15/2021
Central Tax dated 18.05.2021
Source : ministry of Finance

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