Important Keyword: Notification No. 09/2023 – Central Tax, Extension of limitation, Section 168A of CGST Act, F. No. CBIC-20013/1/2023-GST, Notification No. 09/2023 CT, Section 20 IGST Act 2017, Section 21 UTGST Act 2017, Notification No. 35/2020 CT, Notification No. 14/2021 CT, Section 73(10) CGST Act 2017, Section 73(9) CGST Act 2017,
Words: 419; Read time: 2 minutes.
Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 31st March, 2023
Notification No. 09/2023 – Central Tax: Extension of limitation under Section 168A of CGST Act
S.O…..(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, 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, 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 utilised, relating to the period as specified below, namely:–
- for the financial year 2017-18, up to the 31st day of December, 2023;
- for the financial year 2018-19, up to the 31st day of March, 2024;
- for the financial year 2019-20, up to the 30th day of June, 2024.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 09/2023 – Central Tax, and why is it important?
Notification No. 09/2023 – Central Tax was issued by the Central Board of Indirect Taxes and Customs (CBIC) to extend the limitation period under Section 168A of the CGST Act, 2017. This notification is crucial because it provides additional time for various GST-related proceedings, appeals, and compliance activities, ensuring businesses do not suffer from procedural delays or penalties due to circumstances beyond their control.
Q2. What is the purpose of Section 168A of the CGST Act in GST law?
Section 168A of the CGST Act, 2017 empowers the government to extend time limits for compliance, appeals, and other GST-related actions in cases of:
✅ Force majeure (unforeseen events like natural disasters, pandemics, or political instability)
✅ Systemic disruptions affecting GST filing and compliance
Notification No. 09/2023 – Central Tax ensures that taxpayers and businesses get relief from strict timelines when exceptional circumstances occur.
Q3. Who benefits from the time extension under Notification No. 09/2023?
The extension applies to:
✔️ Taxpayers facing delays in GST return filing, appeals, or assessments
✔️ Businesses undergoing audits or investigations by GST authorities
✔️ Taxpayers affected by natural disasters, legal restrictions, or government-declared emergencies
If you are involved in any pending GST proceedings, this notification could provide relief by extending the deadline for compliance.
Q4. What are the key compliance areas impacted by Notification No. 09/2023 – Central Tax?
The limitation period extension under Section 168A affects:
📌 Filing of GST appeals (before GST Appellate Authorities)
📌 Replying to notices issued by GST authorities
📌 GST refund claims & application processing
📌 Completion of GST audits and assessments
📌 Other GST-related legal proceedings
This ensures businesses and taxpayers do not face unfair penalties due to circumstances beyond their control.
Q5. What is the new extended timeline under Notification No. 09/2023?
The exact extended limitation period depends on the government’s specifications under the notification. Businesses and professionals must check the CBIC website or the GST portal for precise timelines.
If you have pending GST compliance, use this extension period wisely to avoid legal issues later.
Q6. What happens if I fail to comply even after the extended deadline?
If taxpayers do not take advantage of the extended timeline and still miss compliance deadlines, they may face:
❌ Late filing penalties & interest
❌ GST demand notices & recovery actions
❌ Legal consequences, including rejection of appeals
To stay compliant, businesses must act proactively before the extended deadline expires.
Q7. How do I check if my GST proceedings fall under the extended limitation period?
To verify if your GST compliance is covered under Notification No. 09/2023 – Central Tax:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Check for updates in the ‘Notices & Orders’ section
3️⃣ Review any pending appeals, replies, or assessments that qualify for the extension
4️⃣ Consult with a GST expert or legal advisor for case-specific guidance
Q8. How does this notification help businesses and professionals?
✔️ Avoids unnecessary legal action & Penalties
✔️ Provides extra time for businesses to compile financial records & respond to notices
✔️ Ensures fair legal proceedings for taxpayers unable to meet standard deadlines
✔️ Allows businesses to focus on financial recovery in case of external disruptions
Notification No. 09/2023 – Central Tax offers a much-needed breather for businesses struggling with compliance timelines.
Q9. Will this limitation period extension impact GST refunds?
Yes! If you have pending GST refund applications, this notification ensures:
💡 Additional time to file refund claims
💡 More processing time for authorities to issue refunds
💡 Prevention of refund rejections due to procedural delays
If you are awaiting GST refunds, check your GST portal status and take action within the extended period.
Q10. Where can I find the official Notification No. 09/2023 – Central Tax?
The official notification can be accessed on the CBIC website under the GST Notifications section. You can also check updates on the GST portal or consult a tax expert for professional advice.
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
