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GST Limitation Extension Clarification by Vinaya Balakrishnan is a document available to read on EtoBox.
What is GST Limitation Extension Clarification about?
This document is a circular from the Central Board of Indirect Taxes and Customs of India that clarifies the applicability of a Supreme Court order extending limitation periods to proceedings under the GST law. It examines legal opinions and concludes that the order applies to appeals and quasi-judicial proceedings, but not to original adjudications or compliance actions by taxpayers. It categorizes GST actions and clarifies the order does not apply to most taxpayer compliances or tax authority investigatio
- Author
- Vinaya Balakrishnan
- Language
- EN