Sunday, 14 August 2022 12:56 PM IST

CBIC extends compliance dates related to tax recovery & GST Refund

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