In exercise of the powers conferred by section 168A read with section 20 of the IGSTA, 2017 and section 21 of UTGSTA, 2017, and

in partial modification of the following notifications

Notification No. 35/2020-Central Tax dt. 03-04-2020

Notification No. 14/2021-Central Tax dt. 01-05-2021

the Government, on the recommendations of the Council, hereby,-

Time limit extended for FY 2017-18 to 30-09-2023 for issue of order u/s 73(9)  

(i) extends the time limit specified u/s 73(10) for issuance of order u/s 73(9), for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day of Sep, 2023;

Exclusion of period from 01-03-2020 to 28-02-2022 for computation of limitation period u/s 73(10)

(ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation u/s 73(10) for issuance of order u/s 73(9), for recovery of erroneous refund;

Exclusion of period from 01-03-2020 to 28-02-2022 for computation of limitation period for filing refund application u/s 54 or 55

(iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application u/s 54 or 55 of the said Act.