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GST Update
Time barred refund under GST under Section 54.
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Updates by PracticeGuru
Period from 01.03.2020 to 28.02.2022 excluded from computation of time period for filing refund under GST under Section 54.

This came into effect from retrospective date, 01 March 2020. This will practically have effect where refunds for the month February 2018 onwards is filed between 01.03.2020 to 28.02.2022 which were earlier held as time barred will now be considered to be within time limit.

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