Notification No. 13/2022
Date: July 5, 2022
Subject: Extension and exclusion of limitation periods under Section 168A of the CGST Act.
Description:
This notification extends the time limit for issuance of orders under Section 73(9) for FY 2017-18 up to 30 September 2023. It also excludes the period from 1 March 2020 to 28 February 2022 for limitation relating to recovery of erroneous refunds and filing of refund applications. The notification addresses delays caused due to the COVID-19 pandemic.