Limitation extension: time limits for GST recovery and refund orders extended and pandemic period excluded from computation. The notification extends the time limit under section 73(10) for issuance of orders under section 73(9) to permit recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, and excludes the period 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under section 54 and section 55.
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.
Limitation extension: time limits for GST recovery and refund orders extended and pandemic period excluded from computation.
The notification extends the time limit under section 73(10) for issuance of orders under section 73(9) to permit recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, and excludes the period 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under section 54 and section 55.
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 
