Extension of limitation period for issuance of tax recovery orders and refund filings; pandemic period excluded from limitation computation. The Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023; and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuing recovery orders relating to erroneous refunds and for filing refund applications. The amendment is effective from 1 March 2020 and modifies earlier state notifications.