GST limitation extension under section 168A expands time for tax recovery orders and wrongful input tax credit proceedings. Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST limitation extension under section 168A expands time for tax recovery orders and wrongful input tax credit proceedings.
Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.
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