Extension of limitation periods under GST provision extends time to issue recovery orders for specified financial years. The Government, under section 168A read with section 20 of the Integrated GST Act and by partial modification of a prior notification, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to recover tax not paid or short paid and to recover input tax credit wrongly availed or utilized for specified financial years, with the notification effective from 31 March 2023.
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.
Extension of limitation periods under GST provision extends time to issue recovery orders for specified financial years.
The Government, under section 168A read with section 20 of the Integrated GST Act and by partial modification of a prior notification, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to recover tax not paid or short paid and to recover input tax credit wrongly availed or utilized for specified financial years, with the notification effective from 31 March 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
