CBIC extends time limit under section 73(10) of CGST Act, 2017 for issuance of order under section 73(9), for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for financial 2017-18,2018-19 and 2019-20 as follows: vide Notification No. 09/2023–Central Tax Dated: 31st March, 2023 –
- (i) for the financial year 2017-18, up to the 31st day of December, 2023 (From existing 30th September 2023)
- (ii) for the financial year 2018-19, up to the 31st day of March, 2024 (From existing 31st December 2023)
- (iii) for the financial year 2019-20, up to the 30th day of June, 2024 (From existing 31st March 2023)
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