Seeks to extend dates of specified compliances in exercise of powers under section 168A of Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 17 - Puducherry SGST
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Limitation period suspension for GST assessments and refunds pauses timelines and extends time for recovery and refund filings. Extends time limits for issuance of orders for recovery of tax and irregular input tax credit and excludes a specified interval from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, thereby pausing the running of statutory limitation periods and modifying earlier notifications; the measures take effect from the commencement of the excluded interval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period suspension for GST assessments and refunds pauses timelines and extends time for recovery and refund filings.
Extends time limits for issuance of orders for recovery of tax and irregular input tax credit and excludes a specified interval from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, thereby pausing the running of statutory limitation periods and modifying earlier notifications; the measures take effect from the commencement of the excluded interval.
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