CBIC extends Time Limit for Issuance of GST Demand Orders u/s 73
CBIC – GST Notice – CBIC extends Time Limit for Issuance of GST Notice – taxscan
CBIC – GST Notice – CBIC extends Time Limit for Issuance of GST Notice – taxscan
The Central Board of Indirect Taxes and Customs ( CBIC) extended time limit for issuance of GST notice.
For Financial Year 2018-19 – Extended date is 30.04.2024 and for Financial Year 2019-20 – Extended date is 31.08.2024.
The notification reads that:
In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 and Section 21 of the Union territory Goods and Services Tax Act, 2017 and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3 April, 2020 published in the Gazette of India, Extraordinary, Part II., Section 3, Sab-section (1), vide number G.S.R. 235(E), dated the 3 April, 2020 and No. 14/2021-Central Tax dated the 1 May, 2021 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub-section (1), vide number G.S.R. 310(E), dated the 1 May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1), vide number G.S.R. 516(E), dated the 5th July, 2022, and No. 09/2023-Central Tax, dated the 31 March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number G.S.R. 1564(E) dated the 31 March, 2023, the Government, on the recommendations of the Council, extended 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, relating to the period as specified below, namely:
- For the financial year 2018-19, up to the 30 day of April, 2024; for the financial year 2019-20, up to the 31 day of August, 2024.
To Read the full text of the Order CLICK HERE
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