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    <title>Seeks to extend dates of specified compliances in exercise of powers under section 168A of Tamil Nadu Goods and Services Tax Act, 2017</title>
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    <description>The Government, under Section 168A of the Tamil Nadu GST Act, extends the limitation for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, excludes a pandemic-affected interval from computation of limitation for recovery of erroneous refunds, and similarly excludes that interval for computation of limitation for filing refund applications; the notification is effective retrospectively from 1 March 2020.</description>
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      <description>The Government, under Section 168A of the Tamil Nadu GST Act, extends the limitation for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, excludes a pandemic-affected interval from computation of limitation for recovery of erroneous refunds, and similarly excludes that interval for computation of limitation for filing refund applications; the notification is effective retrospectively from 1 March 2020.</description>
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