Seeks to extend 15 days or till 30-6-2020 (whichever earlier) of time for the issuance of refund order - 431/2020/5(120)/XXVII(8)/2020/CT-46 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 431/2020/5(120)/XXVII(8)/2020/CT-46 Dehradun : Dated: 25 June, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by section 168A of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 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 Governor, on the recommendations of the Council, is pleased to allow to notify 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 20 th day of March, 2020 to the 29 th day of 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 deemed to have been come into force with effect from the 20 th day of March, 2020. (Amit Singh Negi) Secretary