Limitation extension under GST for recovery orders and wrongly availed input tax credit across specified tax periods. Extension of limitation under section 168A of the Tripura State Goods and Services Tax Act, 2017 for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The notification extends the time limit under section 73(10) for the specified financial years, including 2017-18, 2018-19, and 2019-20, by partial modification of earlier GST notifications.
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 under GST for recovery orders and wrongly availed input tax credit across specified tax periods.
Extension of limitation under section 168A of the Tripura State Goods and Services Tax Act, 2017 for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The notification extends the time limit under section 73(10) for the specified financial years, including 2017-18, 2018-19, and 2019-20, by partial modification of earlier GST notifications.
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