Notification No.: 13/2022 – Central Tax
Date of Notification: 5th July 2022
Relevant Sections and Rules
Central GST Act, 2017:
- Section 73(9) – Determination of tax not paid/short paid or ITC wrongly availed/erroneously refunded
- Section 73(10) – Time limit for issuance of order
- Section 54 – Refund of tax
- Section 55 – Refunds to certain persons
- Section 168A – Power to extend time limits during force majeure
Integrated GST Act, 2017:
- Section 20 – Application of CGST provisions to IGST Act
Union Territory GST Act, 2017:
- Section 21 – Application of CGST provisions to UTGST Act
Summary of Notification
1) Extension of limitation for FY 2017-18 adjudication (Section 73(10)):
The time limit for issuance of order under Section 73(9) for recovery of tax not paid/short paid or ITC wrongly availed/utilized for FY 2017-18 is extended up to 30th September 2023.
2) Erroneous refund recovery—COVID period excluded:
For orders under Section 73(9) relating to erroneous refunds, the period 01.03.2020 to 28.02.2022 is excluded from limitation computation.
3) Refund application filing—COVID period excluded:
For refund claims under Section 54 or 55, the period 01.03.2020 to 28.02.2022 is excluded from limitation computation, providing relief to taxpayers who were unable to file during the COVID disruption.
4) Retrospective effect:
This notification is deemed to have come into force from 1st March 2020, ensuring seamless coverage of the excluded COVID period.
