Extension of limitation period allows issuance of recovery and refund orders and excludes pandemic interruption from limitation. Extends the time-limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed input tax credit for the relevant 2017-18 tax period, and excludes the pandemic interruption period from computation of limitation both for issuance of orders to recover erroneous refunds and for filing refund applications; the exclusion is treated as effective from the start of the interruption period.