CBIC extend dates of specified compliances in exercise of powers under section 168A of CGST Act

Circular No.ES/48/2022-23                                                           6^th July, 2022       

To: Members of the Council          

Sub: CBIC extend dates of specified compliances in exercise of powers under section 168A of CGST Act 

Dear Member,        

CBIC has issued Notification No. 13/2022 – Central Tax dated 5^th July, 2022 by extending dates of specified compliances in exercise of powers under Section 168A of CGST Act. 

The Government, on the recommendations of the Council, hereby –  

1. extends the time limit for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to 30^th September, 2023;   
2. excludes the period from 1^st March, 2020 to 28^th February, 2022 for computation of period of limitation for issuance of order for recovery of erroneous refund;   
3. excludes the period from 1^st March, 2020 to 28^th February, 2022 for computation of period of limitation for filing refund application. 

This notification shall be deemed to have come into force w.e.f. 1^st March, 2020. 

Members may kindly make a note of the above.  

Thanking you,                        

Yours faithfully,                       

S. BALARAJU     
EXECUTIVE DIRECTOR