Notification No. 20/2018
Date: March 28, 2018
Subject: Extension of time limit for claiming refund by specialised agencies under section 55
Description:
Issued under section 148 of the CGST Act, this notification allows specified persons such as UN agencies, embassies and other notified organisations to file refund applications under section 55 within 18 months from the end of the quarter in which supplies were received, instead of six months. The notification addresses initial portal-related constraints