Notification No. 20/2018 – Central Tax Explained

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[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 28^th March, 2018

Notification No. 20/2018 – Central Tax: 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)]

G.S.R....(E).- Whereas, as per section 55 of the CGST 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 specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization 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),

who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund 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 for claiming 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 19^th June, 2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23^rd March, 2018, published vide number G.S.R 266 (E), dated the 23^rd March, 2018;

Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified 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, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received;

Whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently;

Now, therefore, in exercise of the powers conferred by section 148 of the said Act, the Central 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 on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.

(Ruchi Bisht)
Under Secretary to the
Government of India

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Conclusion

Notification No. 20/2018 – Central Tax was an important procedural relief that extended the refund filing timeline for notified agencies under Section 55 from 6 months to 18 months. This move ensured that eligible international organisations and embassies did not lose their rightful GST refunds due to technical delays.

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Download PDF: Notification No. 20/2018 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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