GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 13/2022-Central TaxNew Delhi, the 5th July. 2022
G.S.R.......(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 (14 of 2017) and in partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rdApril, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 235(E), dated the 3rdApril, 2020 and No. 14/2021-Central Tax, dated the 1stMay, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 310(E), dated the 1stMay, 2021, the Government, on the recommendations of the Council, hereby,-(i) extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, inrespect of a tax period for the financial year 2017-18, up to the 30thday of September, 2023;(ii) excludes the period from the 1stday of March, 2020 to the 28thday of February, 2022forcomputation of period of limitationunder sub-section (10) of section 73 of the said Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of erroneous refund;(iii) excludes the period from the 1stday of March, 2020 to the 28thday of February, 2022forcomputation of period of limitationfor filing refund application under section 54 or section 55 of the said Act.2. This notification shall be deemed to have come into force with effect from the 1stday of March, 2020.
[F. No. CBIC-20001/2/2022-GST](Rajeev Ranjan)Under Secretary