GST Notification 56/2023-Central Tax dt. 28-December-2023
GST Notification – 56/2023:
The Government, exercising its authority under section 168A of the CGST Act, 2017, in conjunction with section 20 of the IGST Act, 2017, and section 21 of the UTGST Act, 2017, has announced modifications to existing notifications through Notification 56/2023.
These amendments specifically extend the time limits as outlined below:
For the Financial Year 2018-19: The deadline to issue orders related to tax recovery for this fiscal year has been extended until April 30, 2024.
For the Financial Year 2019-20: The deadline for orders regarding tax recovery in this fiscal year has been extended until August 31, 2024.