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of <h1>West Bengal Extends Tax Compliance Deadlines u/s 168A; New Deadline for FY 2017-18 is September 30, 2023.</h1> The Government of West Bengal, under section 168A of the West Bengal Goods and Services Tax Act, 2017, has extended compliance deadlines. The time limit for issuing orders under section 73(9) for tax recovery related to the financial year 2017-18 is extended to September 30, 2023. Additionally, the period from March 1, 2020, to February 28, 2022, is excluded from the limitation period for issuing orders under section 73(9) for erroneous refunds and for filing refund applications under sections 54 or 55. This notification is effective from March 1, 2020.
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