TMI BlogExtension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... ) NOTIFICATION NO. 09/2023 CENTRAL TAX New Delhi, the 31st March, 2023 S.O.1564(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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: **(i) for the financial year 2017-18, up to the 31st day of December, 2023; **(ii) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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