Limitation period suspension for GST compliances extends recovery and refund filing timelines after pandemic disruption. The notification extends the time for issuance of recovery orders for tax not paid or short paid and for recovery of input tax credit wrongly availed for the 2017-18 tax period to a new outer date, and excludes the period from March 2020 through February 2022 from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of the excluded period.
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Limitation period suspension for GST compliances extends recovery and refund filing timelines after pandemic disruption.
The notification extends the time for issuance of recovery orders for tax not paid or short paid and for recovery of input tax credit wrongly availed for the 2017-18 tax period to a new outer date, and excludes the period from March 2020 through February 2022 from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of the excluded period.
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