Extension of limitation under Section 168A of CGST Act

Last updated: 03 April 2023

Save Share

Quick Summary

The Ministry of Finance has announced an extension for the time limits related to the recovery of unpaid or wrongly availed GST. This modification, made under Section 168A of the CGST Act, adjusts previous notifications. Specifically, the deadline for issuing orders concerning the financial year 2017-18 is extended to 31st December 2023. For the financial year 2018-19, the new deadline is 31st March 2024, and for 2019-20, it is 30th June 2024.

Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 09/2023-Central Tax Dated: 31st March, 2023 S.O.1564(E). -In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017)

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Notice & Circular Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

FAQ :

The notification extends the time limit for issuing orders under Section 73 of the CGST Act for the recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised.

This extension covers the financial years 2017-18, 2018-19, and 2019-20.

The time limit for the financial year 2017-18 is extended up to the 31st day of December, 2023.

The time limit for the financial year 2018-19 is extended up to the 31st day of March, 2024.

The time limit for the financial year 2019-20 is extended up to the 30th day of June, 2024.

The extension is made in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017.