CBIC vide Notification No. 13/2022-Central Tax dated 5th July 2022 has extended the time limit for issuance of order under Section 73(9) of CGST Act for recovery of tax not paid or short paid or of ITC wrongly availed or utilized, in respect of a tax period for the FY 2017-18 upto 30th September 2023.
To access the Notification, click here
