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 JGST Act https://www.taxtmi.com/notifications?id=139342 The Government extends the limitation period for issuance of orders to recover unpaid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders to recover erroneous refunds and for filing refund applications under the Act; the notification takes effect retrospectively from 1 March 2020. en-us Fri, 30 Sep 2022 00:00:00 +0530 Sat, 22 Oct 2022 15:25:00 +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 JGST Act https://www.taxtmi.com/notifications?id=139342 The Government extends the limitation period for issuance of orders to recover unpaid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders to recover erroneous refunds and for filing refund applications under the Act; the notification takes effect retrospectively from 1 March 2020. Notifications GST - States Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139342