Relevant date of issuance of order u/s 73(10) of CGST Act, 2017 for the financial year 2018-19 and 2019-20 extended - Date extended exercising the powers u/s 168A

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..... 2023- Central Tax New Delhi, dated the 28th December, 2023 S.O. 5483 (E). In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 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 A .....

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..... the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number G.S.R. 1564(E) dated the 31st March, 2023 , the Government, on the recommendations of the Council, hereby, 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 t .....

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