Notification No. 13/2022
Date: July 5, 2022
Subject: Extension and exclusion of time limits for specified compliances under section 168A of the CGST Act.
Description:
The time limit for issuance of orders under section 73 for FY 2017-18 is extended up to 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for computation of limitation for erroneous refund and refund applications. The extension is issued under section 168A.
Effective Date:
1 March 2020 (deemed)