Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - 09/2023 - Central GST (CGST)

Finance Ministry Extends Tax Order Deadlines Under CGST Act for FY 2017-18 to 2019-20 by Notification No. 09/2023.

The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued Notification No. 09/2023, extending the time limits for issuing orders under section 73(9) of the Central Goods and Services Tax Act, 2017. This extension pertains to the recovery of unpaid or underpaid taxes and wrongly availed or utilized input tax credits. The new deadlines are December 31, 2023, for the financial year 2017-18, March 31, 2024, for 2018-19, and June 30, 2024, for 2019-20. This modification follows earlier notifications and is based on the Council's recommendations.