Important Keyword: Notification No. 56/2023 – Central Tax, GST order deadline extension, Section 73 CGST, FY 2018-19, FY 2019-20, GST compliance, CBIC GST,
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Table of Contents
[F. No. CBIC-20013/7/2021-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 28th December, 2023
Notification No. 56/2023 – Central Tax: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
[GST: TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
S.O…..(E).– In exercise of the powers conferred by section 168A of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the IGST 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, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd 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 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st 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 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5th July, 2022, and No. 09/2023-Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number G.S.R. 1564(E) dated the 31st March, 2023, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (9) 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, relating to the period as specified below, namely:–
- for the financial year 2018-19, up to the 30th day of April, 2024;
- for the financial year 2019-20, up to the 31st day of August, 2024.
(Raghavendra Pal Singh)
Director
📚 Frequently Asked Questions (FAQs): Notification No. 56/2023 – Central Tax
Q1: 📌 What does Notification No. 56/2023 – Central Tax clarify?
Answer:
This notification extends the time limits under Section 73(10) of the CGST Act for issuing orders under Section 73(9) related to unpaid taxes, short-paid taxes, or wrongly availed/utilized input tax credit for the financial years 2018–19 and 2019–20.
Q2: 🗓️ What are the new GST order issuance deadlines under this notification?
Answer:
✅ For FY 2018–19 → Extended up to 30th April 2024
✅ For FY 2019–20 → Extended up to 31st August 2024
Q3: ⚖️ Under which legal provision is this extension granted?
Answer:
The extension is granted under Section 168A of the CGST Act, 2017. It is also read in conjunction with Section 20 of the IGST Act and Section 21 of the UTGST Act, ensuring harmonized compliance across tax laws.
Q4: 🧾 Which previous notifications are partially modified by Notification 56/2023?
Answer:
The following earlier GST notifications are partially modified:
Notification No. 35/2020 – CT (dated 03.04.2020)
Notification No. 14/2021 – CT (dated 01.05.2021)
Notification No. 13/2022 – CT (dated 05.07.2022)
Notification No. 09/2023 – CT (dated 31.03.2023)
Q5: 🤔 Who should be concerned about these extended deadlines?
Answer:
GST-registered taxpayers who may have defaults related to FY 2018–19 and 2019–20 in tax payments or ITC utilization should take note. It also impacts GST officers in issuance and assessment procedures.
Q6: 🚨 What are the implications for late compliance?
Answer:
Taxpayers failing to regularize discrepancies by the extended deadlines may face recovery proceedings, penalties, and interest under the CGST Act.
Q7: 💡 What practical action should businesses take now?
Answer:
Review past returns (FY18–19, FY19–20)
Ensure corrections are done proactively
Consult with a GST professional on potential exposure
Q8: 🔗 Where can I get expert help for GST return reviews or representation?
Answer:
You can consult GST experts via www.Finodha.in or explore:
GST Compliance Support: https://finodha.in/gst-compliance/
GST Return Filing Help: https://finodha.in/gst-return-filing/
Online GST Registration: https://finodha.in/online-gst-registration/
Income Tax Return Filing: https://finodha.in/income-tax-return-filing-online/
Q9: 📘 What is Section 73 of the CGST Act all about?
Answer:
Section 73 pertains to the determination of tax not paid or short-paid, or erroneously refunded, or input tax credit wrongly availed or utilized for any reason other than fraud, willful misstatement, or suppression of facts.
Q10: 📅 Will there be further extensions beyond August 2024?
Answer:
As of now, there’s no notification indicating a further extension. Future decisions will depend on GST Council recommendations.
🧠 Summary:
Notification No. 56/2023 – Central Tax is a compliance relief move allowing more time for recovery orders related to FY 2018–19 and 2019–20. Businesses should proactively assess past liabilities and take professional help if needed.
🌐 For expert filing assistance, visit GST Experts at:
🔗 https://finodha.in/gst-compliance/ | 💼 https://finodha.in/setup-business/
Download PDF: Notification No. 56/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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