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of <h1>Kerala extends GST compliance deadlines; tax recovery orders for 2017-18 due by Sept 30, 2023, per Sec 168A.</h1> The Government of Kerala, exercising powers under section 168A of the Kerala State Goods and Services Tax Act, 2017, has extended compliance deadlines. The time limit for issuing orders for tax recovery for 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 related to erroneous refunds and for filing refund applications under sections 54 and 55. This notification is effective from March 1, 2020, following recommendations from the Goods and Services Tax Council.
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