Limitation period suspension for GST assessment and refund claims, excluding pandemic interval from limitation computation. The Government extends the time limit for issuance of orders to recover tax not paid or short paid and to recover input tax credit wrongly availed for the 2017-18 tax period, prescribes that a specified pandemic-affected interval is excluded from computation of limitation for issuance of recovery orders for erroneous refunds, and excludes the same interval from computation of the limitation period for filing refund applications; the notification is deemed effective from the start of the excluded interval.