NOTIFICATION NO. 13/2022 DATED 5-7-2022

Extension of time limit for completion or compliance of any action by any authority or by any person prescribed or notified under the Act.

Extension of time limit for issuance of order under section 73(9) of the Act for recovery of tax not paid or short paid or ITC wrongly availed or utilized for the FY 2017-18, upto 30^th September, 2023.

Exclusion of period from 1^st March, 2020 to 28^th February, 2022 for computation of period of limitation for issuance of order for recovery of erroneous refund. Exclusion of period from 1^st March, 2020 to 28^th February, 2022 for computation of period of limitation for filing refund application under section 54 or 55 of the Act.

ReF

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