Page 58 - GSTL_18th June 2020_Vol 37_Part 3

S6 GST LAW TIMES [ Vol. 37
Refund claim — Notice issued for rejection of Refund claim due
to COVID-19 — Time-limit for issue of the Order after the
receipt of reply to the notice extended
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168A of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), read with section 20 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act,
2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many
countries of the world including India, the Government, on the recommenda-
tions of the Council, hereby notifies that in cases where a notice has been issued
for rejection of refund claim, in full or in part and where the time-limit for issu-
ance of order in terms of the provisions of sub-section (5), read with sub-section
(7) of section 54 of the said Act falls during the period from the 20th day of
March, 2020 to the 29th day of June, 2020, in such cases the time-limit for issu-
ance of the said order shall be extended to fifteen days after the receipt of reply
to the notice from the registered person or the 30th day of June, 2020, whichever
is later.
2. This notification shall come into force with effect from the 20th day
of March, 2020.
[Notification No. 46/2020-C.T., dated 9-6-2020]

E-way Bill generated on or before 24-3-2020 (whose validity has
expired on or after 20-3-2020) — Validity extended till
30-6-2020 — Amendment to Notification No. 35/2020-C.T.
[Amend at page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168A of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), read with section 20 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act,
2017 (14 of 2017), the Government, on the recommendations of the Council, here-
by makes the following further amendment in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 35/2020-
Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Ex-
traordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated
the 3rd 44April, 2020, namely :-
In the said notification, in the first paragraph, in clause (ii), for the provi-
so, the following proviso shall be substituted, namely :-
“Provided that where an e-way bill has been generated under rule 138 of
the Central Goods and Services Tax Rules, 2017 on or before the 24th day
of March, 2020 and whose validity has expired on or after the 20th
March, 2020, the validity period of such e-way bill shall be deemed to
have been extended till the 30th day of June, 2020.”.
2. This notification shall come into force with effect from the 31st day of
May, 2020.
[Notification No. 47/2020-C.T., dated 9-6-2020]
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