Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act https://www.taxtmi.com/notifications?id=138670 The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 29 Dec 2023 18:37:00 +0530 TaxTMI RSS Generator Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act https://www.taxtmi.com/notifications?id=138670 The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55. Notifications GST Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138670