Notification No. 56/2020
Date: June 27, 2020
Subject: Extension of time limit for issuance of refund orders under section 54
Description:
Extends the time limit for issuance of refund orders under section 54 where the original deadline fell during the notified COVID-19 period. Substitutes the earlier cut-off dates with 30 August 2020 and 31 August 2020. Applies to cases covered by Notification No. 46/2020.
Effective Date: 27.06.2020
Previous Notification: Notification No. 46/2020 – Central Tax dated 09.06.2020