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Notification No. 13/2022 – Central Tax Compliance Extension

by Shakshi Bharti | Jan 30, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 13/2022 – Central Tax, GST compliance extension, CGST Rules, GST refund period extension, section 73(10), GST order issuance date extension, GST order extension, CGST Act section 73(10), refund period exclusion, GST compliance dates, GST refund application,

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[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: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

[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

📚 Frequently Asked Questions (FAQs): Notification No. 13/2022 - Central Tax

Q1: What is Notification No. 13/2022 – Central Tax about?

Answer:
This notification, issued on 5th July 2022, extends certain GST compliance deadlines using powers under section 168A of the CGST Act. It primarily extends the time limit for issuing GST demand orders for FY 2017-18 and adjusts the limitation period for refunds, considering disruptions caused by COVID-19.

Q2: Which section of the CGST Act is primarily impacted by this notification?

Answer:
It impacts Section 73(10) of the CGST Act, which deals with the time limit for issuing orders related to recovery of unpaid or short-paid tax, wrongly availed input tax credit (ITC), or erroneous refunds.

Q3: What is the new last date for issuing GST demand orders for FY 2017-18?

Answer:
The last date for issuing orders under Section 73(9) for FY 2017-18 has been extended to 30th September 2023.

Q4: How does the notification treat the COVID-19 pandemic period?

Answer:
The period from 1st March 2020 to 28th February 2022 is excluded from:
Calculating limitation for issuing orders under Section 73(9) for erroneous refunds.
Filing refund applications under Sections 54 & 55.

Q5: Does this notification impact GST refund applications?

Answer:
Yes ✅. The period from March 1, 2020 to February 28, 2022 is excluded from the computation of limitation for filing refund claims under Sections 54 & 55, benefiting taxpayers who faced delays due to COVID-19 restrictions.

Q6: Is this change applicable retrospectively?

Answer:
Yes, the notification is deemed to have come into effect from 1st March 2020, ensuring coverage for the entire COVID-19 affected period.

Q7: Why did CBIC extend these timelines?

Answer:
The extensions were recommended by the GST Council to ease compliance pressure and account for delays caused by the pandemic, lockdowns, and restricted operations.

Q8: How can GST professionals assist businesses in adapting to this change?

Answer:
GST experts can help by:
Reviewing pending cases for FY 2017-18.
Preparing refund claims considering the exclusion period.
Ensuring accurate documentation to avoid disputes.
📌 You can consult a GST Expert at Finodha for professional guidance.

Q9: Where can businesses file GST refund applications online?

Answer:
Businesses can apply via the GST portal, but for smoother filing, professional assistance can be availed through GST Compliance Services at Finodha.

Q10: What other related GST services can help with such compliance extensions?

Answer:
GST Registration
GST Return Filing
Setup Business
MSME Registration

✅ This notification is a significant relief measure for taxpayers, allowing them more time for order issuance and refund applications, and ensuring that pandemic disruptions are fairly considered in compliance timelines.