https://www.taxtmi.com/article/detailed?id=12182 Extension of the statutory recovery timeline under Notification No. 56/2023 permits tax authorities additional time to demand and recover GST dues for specified fiscal years; the prescribed three-year limitation applies from the date of filing the GST annual return and allows action for underpayment, incorrect refunds, or improper use of input tax credit, but excludes cases of fraud, wilful misstatement, or suppression of facts. en-us Mon, 01 Jan 2024 07:19:35 +0530 Mon, 01 Jan 2024 07:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12182 Extension of the statutory recovery timeline under Notification No. 56/2023 permits tax authorities additional time to demand and recover GST dues for specified fiscal years; the prescribed three-year limitation applies from the date of filing the GST annual return and allows action for underpayment, incorrect refunds, or improper use of input tax credit, but excludes cases of fraud, wilful misstatement, or suppression of facts. Articles Goods and Services Tax - GST Mon, 01 Jan 2024 07:19:35 +0530 https://www.taxtmi.com/article/detailed?id=12182