Seeks to extend period to pass order under Section 54(7) of KGST Act - (20/2020) - FD 03 CSL 2020 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru. dated: 16/06/2020. NOTIFICATION (20/2020) In exercise of the powers conferred by Section 168A of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 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), in View of the spread of pandemic COVID-19 across many countries of the world including India, the Government of Karnataka, 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 day of 20 th March. 2020 to the day of 29 th June, 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 30 th day of June. 2020. whichever is later. 2. This Notification shall come into force with effect from the 20 th day of March, 2020. By Order and in the name of the Governor of Karnataka, (K SAVITHRAMMA) Under-Secretary to Government, Finance Department (C.T.-1)