Limitation period extension for tax demand and refunds excludes pandemic period and extends deadline for issuance and claims. The notification extends the time limit for issuance of orders to recover tax not paid or short paid or input tax credit wrongly availed for the 2017-18 tax period up to 30 September 2023. It excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, and is deemed effective from 1 March 2020.