Extension of time-limit for completion or compliance of any action by any authority—Partial modification - FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/149 - Nagaland SGST

GOVERNMENT OF NAGALAND Notification No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/149, dated July 05, 2022. In exercise of the powers conferred by section 168A of the Nagaland Goods and Services Tax Act, 2017 (4 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 the notifications of the Government of Nagaland, Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. I)/103, dated the 3rd April 2020 and F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/53, dated the 1st May 2021, the Government, 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 sub-section (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.