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  • CCI AD FROM 5th April 2021

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

Circular No.ES/48/2022-23                                                           6th 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 5th 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 30th September, 2023;   
  2. excludes the period from 1st March, 2020 to 28th February, 2022 for computation of period of limitation for issuance of order for recovery of erroneous refund;   
  3. excludes the period from 1st March, 2020 to 28th 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. 1st March, 2020. 

 

Members may kindly make a note of the above.  

  

Thanking you,                        

  

Yours faithfully,                       

   

S. BALARAJU      EXECUTIVE DIRECTOR