Due Date extended for filing application of refund – CGST Notification no. 20/2018

Extension of due date for filing of application for refund under section 55 by notified agencies

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 20/2018 Central Tax

New Delhi, the 28th March, 2018

G.S.R….(E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017(12 of 2017) (hereafter in this notification referred to as the said Act), the Government may,
on the recommendations of the Council, by notification, specify any specialised agency of theUnited Nations Organisation or any Multilateral Financial Institution and Organisation
notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),Consulate or Embassy of foreign countries and any other person or class of persons as may be
specified in this behalf (hereafter in this notification referred to as the specified persons), whoshall, subject to such conditions and restrictions as may be prescribed, be entitled to claim arefund of taxes paid on the notified supplies of goods or services or both received by them;
Whereas, the Central Government has laid down the conditions and restrictions forclaiming of refund of taxes under section 55 of the said Act vide the Central Goods and
Services Tax Rules, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, publishedvide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No.14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E),dated the 23rd March, 2018;
Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, asnotified under section 55 of the said Act, are entitled to a refund of tax paid by them on
inward supplies of goods or services or both, may make an application for such refund, insuch form and manner as may be prescribed, before the expiry of six months from the lastday of the quarter in which such supply was received;
Whereas, the facility for filing the claim of refunds under section 55 of the said Acthas been made available on the common portal recently;
Now, therefore, in exercise of the powers conferred by section 148 of the said Act, theCentral Government, on the recommendations of the Council, hereby notifies the specified
persons as the class of persons who shall make an application for refund of tax paid by it oninward supplies of goods or services or both, to the jurisdictional tax authority, in such formand manner as specified, before the expiry of eighteen months from the last date of thequarter in which such supply was received.

[F. No.349/58/2017-GST(Pt.)]

(Ruchi Bisht)
Under Secretary to the Government of India