New GST Extended LAST DATE 31ST DECEMBER 2023 I CA Satbir Singh
| The CBIC vide Notification No. 09/2023–Central Tax dated March 31, 2023, has extended the time limit specified under Section 73(10) of the CGST Act for issuance of orders under Section 73(9) of the CGST Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, in respect of a tax period for FY 2017-18, 2018-19 and 2019-20. |