Recently, The Andhra Pradesh HC stated that the period from 1st March, 2020 to 28th February, 2022, for computation of period of limitation for filing refund application under Section 54 or Section 55 of the Integrated Goods and Services Tax Act, shall stand excluded. The bench of Justices C. Praveen Kumar and A.V. Ravindra Babu
GST Refund Application Limitation: AP HC Excludes Period From 1st March 2020 to 28 February 2022
