Notification No. 56/2023
Date: December 28, 2023
Subject: Extension of time limit for issuance of orders under section 73 for specified financial years.
Description:
The time limit for issuance of orders under section 73(9) is extended for recovery of tax short paid or input tax credit wrongly availed. For FY 2018-19, the deadline is extended up to 30 April 2024, and for FY 2019-20 up to 31 August 2024. The extension is issued under section 168A of the CGST Act.
Effective Date:
28 December 2023