GST Notification 46/2020-Central Tax ,dt. 09-06-2020
In case notice has been issued for rejection of refund and timelimit of issuance of order u/s 54(7) falls between 20th March 2020 to 29th June 2020, in such cases time limit of issuance of orders shall be 15days after the receipt of reply from registered person or 30th June 2020 whichever is later