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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) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017
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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.
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