Limitation period extension: time limits for Section 73 recovery orders and refund claims extended and pandemic period excluded. The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55.