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 DGST Act 2017 https://www.taxtmi.com/notifications?id=139305 Extension of the statutory limitation for issuance of show cause notices and recovery orders is directed for specified tax periods, with a pandemic-affected interval excluded from computation of limitation for both issuance of orders relating to recovery of erroneous refunds and for filing statutory refund applications; the measure is made effective from the commencement of the excluded interval under the administrative power to extend limitation. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 16:06:00 +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 DGST Act 2017 https://www.taxtmi.com/notifications?id=139305 Extension of the statutory limitation for issuance of show cause notices and recovery orders is directed for specified tax periods, with a pandemic-affected interval excluded from computation of limitation for both issuance of orders relating to recovery of erroneous refunds and for filing statutory refund applications; the measure is made effective from the commencement of the excluded interval under the administrative power to extend limitation. Notifications GST - States Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139305