GST Notification 13/2022 | Extension of time limit for issuance of notice w.r.t tax not paid/short paid for FY 2017-18. Exclusion of period of 1st Mar 20 to 28th Feb 22 from timelimit filing of refund application and Order for recovery of erroneous refunds

GST Notification 13/2022-Central Tax ,dt. 05-07-2022

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).

Mandeep Kulkarni

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