The issuance of an order under section 73(9) for recovery of tax not paid/short paid or input tax credit wrongly availed/utilized for 2017-18 shall be allowed till 30 September 2023.

The period between 1 March 2020 and 28 February 2022 shall be excluded for computation of the limitation period for filing of refund application u/s 54 & 55 and issuance of orders for recovery of erroneous refunds u/s 73(9).