Summary of Extension of Time limit to issue notice and order u/s 73

Notification No 56/2023 has been issued for Extension of Time limit to issue notice and order u/s 73. The Government by using the authority u/s 168A of the CGST Act has extending the time limit for issuing orders and notices u/s 73 for FY 2018-19 and 2019-20.

This Extension is for time limit as per section 73(10) of CGST Act,2017 for issuance of order under section 73(9). Section 73(9) order is related to recovery of taxes that were either unpaid, shortpaid or for wrongly availed as ITC.

The notifications 35/2020-Central tax , 14/2021-Central tax, 13/2022- Central tax and 09/2023- Central tax  which are now partially modified.The extended time limits are as follows:

Download – GST Notification No 56/2023