Seeks to extend dates of specified compliances in exercise of powers under section 168A of Goa Goods and Services Tax Act, 2017 - 38/1/2017-Fin(R&C)(231)/528 - Goa SGST
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Limitation period extension for GST recovery and refund compliances, with retrospective effect and specified excluded period. The notification extends the time limit for issuance of orders for recovery of tax or wrongly availed input tax credit for the 2017-18 tax period, specifies a new outer date for such issuance, and excludes a defined interruption period from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of that interruption period.
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 extension for GST recovery and refund compliances, with retrospective effect and specified excluded period.
The notification extends the time limit for issuance of orders for recovery of tax or wrongly availed input tax credit for the 2017-18 tax period, specifies a new outer date for such issuance, and excludes a defined interruption period from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of that interruption period.
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