Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of JKGST Act - S.O. 401 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT CIVIL SECRETARIAT, Jammu/Srinagar Notification Srinagar, the 22 nd of August, 2022 S.O. 401 - In exercise of the powers conferred by section 168A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V 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), on the recommendations of the Council, hereby:- (i) 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 it tax period for the financial year 2017-18, up to the 30th day of September, 2023; (ii) 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; (iii) 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. This notification shall be deemed to have come into force with effect from the 1 st day of March, 2020. Sd/- (Vivek Bharadwaj), IAS Financial Commissioner to Government, (Additional Chief Secretary) Finance Department