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Deadline Extension for Show Cause Notices and Refund Claims Under CGST Act Sections 73, 54, 55 via Section 168A Powers.
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....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 CGST Act - Notification....
TaxTMI
TaxTMI