Issuance of Order under section 73(9) of the CGST Act, 2019

    Issuance of Order under section 73(9) of the CGST Act, 2019

    Issuance of Order under section 73(9) of the CGST Act, 2019

    Vide, CBIC notification no. 13/2022 – CT, dated July 5th, 2022, the issuance of the order under section 73(9) of the CGST Act, 2019 for the following w.r.t. the F.Y. 2017-18, shall be upto 30th September 2023:

    1. Recovery of taxes not paid;
    2. Recovery of taxes short paid;
    3. Recovery of Input Tax Credit wrongly availed or utilized.

    Furthermore, the period starting from 1st March 2020 to 28th February 2022 shall be excluded from the computation of the period of limitation:

    1. For issuance of an order [Section 73(10)], for the recovery of erroneous refund;
    2. For filing refund applications under sections 54 and 55 of the Act.

    The above Notification shall have been deemed to be in force w.e.f. 1st March 2020. In case of any query, please feel free to contact the ASC Group.

    Source: https://taxinformation.cbic.gov.in/view-pdf/1009416/ENG/Notifications
     

     

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