Limitation extension under GST for section 73 proceedings and refund claims, with pandemic period excluded from computation. Extension of the limitation period was granted for orders under section 73 for recovery proceedings relating to tax not paid or short paid, and input tax credit wrongly availed or utilised, for the 2017-18 financial year. The period from 1 March 2020 to 28 February 2022 was excluded for computing limitation under section 73 for erroneous refund recovery and for filing refund applications under sections 54 and 55, with retrospective effect from 1 March 2020.