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<h1>Gujarat extends tax recovery order deadline for FY 2017-18 to September 30, 2023; excludes specific period from limitation.</h1> The Gujarat Finance Department issued Notification No. 13/2022 under the Gujarat Goods and Services Tax Act, 2017, amending previous notifications. It extends the deadline for issuing orders related to tax recovery for the financial year 2017-18 until September 30, 2023. The period from March 1, 2020, to February 28, 2022, is excluded from the limitation period for issuing orders on erroneous refunds and for filing refund applications under sections 54 and 55. This notification is effective retroactively from March 1, 2020, as ordered by the Deputy Secretary to the Government of Gujarat.