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GST Update – Extension of time limit for issuance of order u/s. 73 of the Act

Extension of time limit for issuance of order

The CBIC vide Notification No. 9/2023-Central tax has extended the time limit for the issuance of the Notice u/s. 73 of the Act.

Financial YearDue date of filing the Annual ReturnExtended Date
2017-1802 May 202031 December 2023
2018-1931 December 202031 March 2024
2019-2031 March 202130 June 2024

To view and download the notification, click here
Notification 9/2023-Central Tax

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