GST limitation extension for tax recovery and refund claims, with exclusion of the pandemic period from computation. The notification extended the time limit for passing orders under section 73 for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, for the 2017-18 tax period up to 30 September 2023. It also excluded the period from 1 March 2020 to 28 February 2022 for computing limitation for recovery of erroneous refund and for filing refund applications under section 54 or section 55, and was deemed effective from 1 March 2020.