- The deadline for issuing credit notes against invoices made in any fiscal year has been extended from September 30 to November 30 of the next fiscal year.
- The deadline for filing reimbursement claims by embassies, consulates, United Nations specialised organisations, and others has been extended from six months to two years from the relevant date.
- The due date of submitting a return under Section 39, i.e. the GSTR-3B return, will be the relevant date for making a refund claim in respect of supplies made to SEZ developers or SEZ units.
- The scope of withholding refunds or recovering funds from refunds has been expanded to include all sorts of GST refunds.
For any query/registration/advisory related to GST, Company, Taxation laws, and Updates, Kindly visit www.onfiling.com
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