Extension of due date for filing of application for refund under section 55 by notified agencies

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..... fication No. 20/2018 Central Tax New Delhi, the 28th March, 2018 G.S.R. 309 (E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Mu .....

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..... tion (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018 ; Whereas, as per sub-section (2) of section 54 of the said Act , the specified persons, as notifi .....

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..... e jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received. [F. No.349/58/2017-GST(Pt.)] (Ruchi Bisht) Under Secretary to the Government of India - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMI .....

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