Extension of limitation period: GST recovery and refund filing deadlines extended; pandemic period excluded from limitation computation. Extends the time limit for issuance of orders for recovery of unpaid or short-paid tax and wrongly availed input tax credit for the 2017-18 tax period to a new outer date; excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds; and excludes the same period from computation of limitation for filing refund applications, with the notification deemed to commence from 1 March 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of limitation period: GST recovery and refund filing deadlines extended; pandemic period excluded from limitation computation.
Extends the time limit for issuance of orders for recovery of unpaid or short-paid tax and wrongly availed input tax credit for the 2017-18 tax period to a new outer date; excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds; and excludes the same period from computation of limitation for filing refund applications, with the notification deemed to commence from 1 March 2020.
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