Notification No. 13/2022-Central Tax: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

Important Keyword: Section 168A CGST Act 2017, Section 20 IGST Act 2017, Section 21 UTGST Act 2017, Notification No. 35/2020-Central Tax, Notification No. 14/2021-Central Tax, Notification No. 13/2022-Central Tax.

[F. No. CBIC-20001/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 5^th July. 2022

Notification No. 13/2022-Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R…….(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3^rd April, 2020,

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3^rd April, 2020 and No. 14/2021-Central Tax, dated the 1^st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1^st May, 2021, the Government, on the recommendations of the Council, hereby,-

• extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub- section (9) of section 73 of the said Act, 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 the 30^th day of September, 2023;

• excludes the period from the 1^st day of March, 2020 to the 28^th day of February, 2022 for computation of period of limitation under sub-section (10) of section 73 of the said Act for issuance of order under sub- section (9) of section 73 of the said Act, for recovery of erroneous refund;

• excludes the period from the 1^st day of March, 2020 to the 28^th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act.

2. This notification shall be deemed to have come into force with effect from the 1^st day of March, 2020.

(Rajeev Ranjan)
Under Secretary

Read More: Notification No. 14/2022 – Central Tax: Seeks to Make Amendments (First Amendment, 2022) to the CGST Rules, 2017

Web Stories: Notification No. 14/2022 – Central Tax: Seeks to Make Amendments (First Amendment, 2022) to the CGST Rules, 2017

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