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 DGST Act 2017 - 13/2022-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 12th October, 2022 No. 13/2022-State Tax No. F. 3 (22)/Fin.(Exp-I)/2022-23/DS-I/818 .-In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (3 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 and Services Tax Act, 2017 (14 of 2017) and in partial modification of this Government s Notification No. 35/2020-State Tax, dated the 24th March 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(84)/Fin(Exp-IV)/2020-21/DS-IV/288, dated the 24th March 2021, and No.14/2021-State Tax, dated the 17 th November, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(115)/Fin(Exp-I)/2021- 22/DS-I/313, dated the 17th November, 2021, the Lieutenant Governor of National Capital Territory of Delhi 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 a tax period for the financial year 2017-18, up to the 30th day of September, 2023; (ii) excludes the period from the 1st day of March, 2020 to the 28th 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 subsection (9) of section 73 of the said Act, for recovery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020 By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp-I)