Notice for Rejection of refund claims time limit falls during the period from 20th day of March, 2020 to 30th day of August, 2020 – COVID-19 Relaxation - G.O.Ms.No. 163 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) Notice for Rejection of refund claims time limit falls during the period from 20th day of March, 2020 to 30th day of August, 2020 COVID-19 Relaxation - Notification - Orders - Issued. REVENUE (CT.II) DEPARTMENT G.O.Ms.No. 163 Dated: 31-12-2020 Read:- From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref. No. A(1)/55/2020-II, Dt. 07-11-2020. ***** ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt:31.12.2020. NOTIFICATION In exercise of the powers conferred by section 168A of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 (Central Act No.13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (Central Act No.14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the State Government, on the recommendations 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 issuance 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 30th day of August, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of August, 2020, whichever is later. 2. This notification shall be deemed to have come into force with effect from 20th day of March, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT