Clarification Regarding Extension of Limitation Under GST Law in terms of SC’s Order By Rohit Kumar

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27th April, 2021 -

CBIC has issued a Circular No 157/13/2021-GST dated 20th July, 2021 clarifying on extension of limitation for various actions under the GST Laws pursuant to Hon’ble Supreme Court’s Order dated 27th April, 2021

The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the CGST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications.

The matter of extension of period of limitation under Section 168A of the CGST Act, 2017 was deliberated in the 43rd Meeting of GST Council. Council, while providing various relaxations in the compliances for taxpayers, also recommended that wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply

Legal opinion was solicited on this issue and the matter has been examined on the basis of the legal opinion received in the matter.  On the basis of the legal opinion, it is hereby clarified that various actions/ compliances under GST can be broadly categorised as follows –        

S. No




Proceedings that need to be initiated or compliances that need to be done by the taxpayers

These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself


Quasi-Judicial proceedings by tax authorities

The tax authorities can continue to hear and dispose off proceedings which include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc


Appeals by taxpayers/ tax authorities against any quasi- judicial order

Wherever any appeal is required to filed by Taxpayer, the time line for the same would stand extended as per the Hon’ble Supreme Court’s order

Note - The extension of timelines granted by Hon’ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Department Authorities, Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws


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