Seeks to extend dates of specified compliances in exercise of powers under section 168A of KGST Act

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..... S. R. O. No. 870/2022 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 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 in partial modification of the notification issued under G.O. (P) No.117/2020/TAXES. dated 30th September, 2020 and published .....

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..... 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. .....

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