Limitation period extension for GST assessments and refund claims: interruption of pandemic period affects issuance and filing timelines. Extends the time limit for issuance of assessment and recovery orders for tax short-paid, not paid, or wrongfully availed input tax credit for the 2017-18 tax period until the notified extended cutoff, and excludes the pandemic interruption period from computation of limitation for issuance of orders related to erroneous refunds and for filing refund applications, with retrospective effect to the start of the excluded period.
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Limitation period extension for GST assessments and refund claims: interruption of pandemic period affects issuance and filing timelines.
Extends the time limit for issuance of assessment and recovery orders for tax short-paid, not paid, or wrongfully availed input tax credit for the 2017-18 tax period until the notified extended cutoff, and excludes the pandemic interruption period from computation of limitation for issuance of orders related to erroneous refunds and for filing refund applications, with retrospective effect to the start of the excluded period.
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