Notification No. 09/2023
Date: March 31, 2023
Subject: Extension of limitation period for issuance of orders under section 73 of the CGST Act.
Description:
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.
Time limit for FY 2018-19 is extended up to 31 March 2024.
Time limit for FY 2019-20 is extended up to 30 June 2024.
Effective Date of Notification:
31 March 2023
Previous Notification
Notification No. 35/2020, 14/2021 and 13/2022 – Central Tax
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