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    <title>Seeks to extend dates of specified compliances in exercise of powers under section 168A of Punjab Goods and Services Tax Act, 2017</title>
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    <description>The government, invoking section 168A of the Punjab GST Act, extends the time limit under sub section (10) of section 73 for issuing orders under sub section (9) to recover tax or wrongly availed input tax credit for the 2017-18 period, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for both issuance of recovery orders under section 73 and for filing refund applications under section 54 and section 55, with retrospective effect from 1 March 2020.</description>
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      <description>The government, invoking section 168A of the Punjab GST Act, extends the time limit under sub section (10) of section 73 for issuing orders under sub section (9) to recover tax or wrongly availed input tax credit for the 2017-18 period, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for both issuance of recovery orders under section 73 and for filing refund applications under section 54 and section 55, with retrospective effect from 1 March 2020.</description>
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