Extension of limitation period for recovery of unpaid tax and wrongly claimed input tax credit under GST. Extension of the limitation under sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73-relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised-for financial year 2018 19 up to 30th April 2024 and for financial year 2019 20 up to 31st August 2024, effected under powers conferred by section 168A of the Manipur Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 by Notification No. 26/2023 State Tax.
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Provisions expressly mentioned in the judgment/order text.
Extension of limitation period for recovery of unpaid tax and wrongly claimed input tax credit under GST.
Extension of the limitation under sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73-relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised-for financial year 2018 19 up to 30th April 2024 and for financial year 2019 20 up to 31st August 2024, effected under powers conferred by section 168A of the Manipur Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 by Notification No. 26/2023 State Tax.
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