Limitation period extension for GST: issuance of recovery orders and refund claim timelines extended with retrospective effect. Extends the time limit for issuance of orders for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for the 2017-18 tax period to a later specified date; excludes the period from the pandemic onset to the end of the defined recovery period from computation of limitation for issuance of orders for recovery of erroneous refunds; excludes the same period for computation of limitation for filing refund applications under the Act; and declares the notification effective retrospectively from the start of the excluded period.