Notification 9/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Extends the time limit specified under u/s 73(10) for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised
Content
S.O.1564(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 o…