CBIC Grants Major Relief Via GST Notification No. 56/2023 to Officials

Two days later, the Central Government decided to provide relief to GST officials who were facing difficulties in resolving pending cases of the GST law. The decision to extend the deadline once again for the financial years 2018-19 and 2019-20 has been taken after the recommendation of the GST Council.

Now, non-fraud cases that are pending under the GST law can be concluded by April 30, 2024, and August 31, 2024, respectively. However, this order will not affect the fixed deadline for the financial year 2017-18. In the matters of outstanding GST cases from the financial year 2017-18, GST officers will need to issue orders by December 31, 2023.

According to notification number 56/2023-Central Tax issued by the Central Board of Indirect Taxes and Customs (CBIC) on Thursday night, these cases of GST law for the financial years 2018-19 and 2019-20 were handled by assessing officers by Section 73 of the GST Act. In cases of non-payment, underpayment of GST, or incorrect availing or utilization of input tax credit, the due dates have been extended to April 30, 2024, for the financial year 2018-19, and August 31, 2024, for the financial year 2019-20.

This CBIC order will directly impact the officers who have been working tirelessly on these cases, sacrificing their regular leaves, based on the previous deadline of December 31, 2023.

Talking about the CBIC order, Pankaj Ghiya, the Chief GST Advisor in Jaipur, stated that this order will not affect the outstanding GST cases from the financial year 2017-18 but will impact the following financial years.