[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 09/2023- Central Tax

New Delhi, dated the 31^st March, 2023

S.O.....(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 Act, 2017 (14 of 2017) and in partial  modification of the  notifications of the Government of India, Ministry  of  Finance  (Department  of Revenue),  No.  35/2020-Central  Tax,  dated  the  3^rd April,  2020 published  in  the  Gazette  of  India,  Extraordinary, Part  II,  Section  3,  Sub-section  (i), vide number  G.S.R. 235(E), dated the  3^rd April,  2020 and No. 14/2021-Central  Tax, dated the 1^st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1^st May, 2021 and No. 13/2022-Central  Tax, dated the 5^th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5^th July, 2022, the Government, on the recommendations of the Council, hereby, extends  the  time  limit  specified  under  subsection  (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 utilised, relating to the period as specified below, namely:–

(i) for the financial year 2017-18, up to the 31st day of December, 2023;

(ii) for the financial year 2018-19, up to the 31st day of March, 2024;

(iii) for the financial year 2019-20, up to the 30th day of June, 2024.

[F. No. CBIC-20013/1/2023-GST]

(Alok Kumar)  

Director