Clarification Regarding Extension of Limitation under GST Law: Circular No. 157/13/2021-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 157/13/2021-GST on 20th July 2021, to provide clarification regarding the extension of limitation under GST law in terms of the Hon'ble Supreme Court's order dated 27th April 2021. Here are the key highlights:</span></p><p><span><strong>1. Extension of Limitation Periods:</strong></span></p><ul><li><span>The Supreme Court's order dated 27th April 2021 extended the limitation periods for judicial and quasi-judicial proceedings until further orders. This applies to all judicial or quasi-judicial proceedings under general or special laws.</span></li></ul><p><span><strong>2. Applicability to GST Proceedings:</strong></span></p><ul><li><span>The CBIC clarifies that the Supreme Court's order applies to appeals, reviews, revisions, and other judicial or quasi-judicial proceedings under GST law, but not to original adjudications or actions such as scrutiny of returns, issuance of summons, search, and investigations.</span></li></ul><p><span><strong>3. Actions by Tax Authorities:</strong></span></p><ul><li><span>Tax authorities can continue to hear and dispose of quasi-judicial proceedings, including applications for refunds, revocation of cancellation of registration, and adjudication of demand notices.</span></li><li><span>Appeals pending before appellate authorities can continue to be heard and disposed of as per the extensions granted by the Supreme Court.</span></li></ul><p><span><strong>4. No Extension for Certain Actions:</strong></span></p><ul><li><span>The extension of timelines granted by the Supreme Court does not apply to actions and compliances that need to be initiated or completed by taxpayers, such as filing returns, payment of taxes, or other statutory compliances.</span> <a href="https://cms.plasament.com/storage/157-13-2021-20gst-20circular-1.pdf">157-13-2021_20gst_20circular-1</a><br> </li></ul>