Notification No. 20/2018
Date: March 28, 2018
Subject: Extended time limit for claiming GST refund by specialised agencies and diplomatic bodies
Description:
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.
Effective Date: 28 March 2018